Cost allocation and product costing in Dutch local government

G. Jan Van Helden

European Accounting Review, 1997, vol. 6, issue 1, 131-145

Abstract: The importance of cost allocation and product costing in Dutch local government organizations is increasing for two reasons: first, due to a switch from centralized to decentralized control, which implies a stronger responsibility by divisional managers for the transformation of inputs into outputs; second, because of growing pressure to deliver more value for money, which may lead to incentives for cost conscious behaviour. This paper looks at general concepts of cost allocation and product costing. It also deals with questions concerning the extent to which particular aspects of municipalities must be taken into account. An incomplete operation of the internal market of indirect activities will be explained by 'government-specific' factors, like the heterogeneity and non-quantifiability of outputs, monopolistic supply conditions and the inclination of politicians to directly influence the amount and quality of indirect services.

Date: 1997
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DOI: 10.1080/096381897336917

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