Time-driven activity-based costing for public services

Kristof Stouthuysen, Kevin Schierhout, Filip Roodhooft and Evelien Reusen

Public Money & Management, 2014, vol. 34, issue 4, 289-296

Abstract: Public managers must provide better public services at lower costs. To cope with this cost pressure, public management needs a better understanding of relevant cost drivers. The authors explain how they carried out a pilot project on time- driven activity-based costing for two Belgian public swimming-pools and provide evidence of the potential benefits of such analyses.

Date: 2014
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DOI: 10.1080/09540962.2014.920202

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