The Use of Cost Accounting to Improve Budgeting

William Duncombe

Chapter 3 in Lecture Notes in Public Budgeting and Financial Management, 2018, pp 75-118 from World Scientific Publishing Co. Pte. Ltd.

Abstract: The following sections are included:IntroductionA Brief Introduction to Financial AccountingCost AccountingHeartland Road Department Cost AnalysisIn this lecture, we are going to review a set of tools that can be valuable in budget preparation, especially for non–personnel costs. For most public managers, cost accounting, and cost analysis may appear to be the domain of accountants and financial analysts. What relevance does cost analysis have to the typical director of a public or non–profit agency? We will argue in this lecture that cost accounting should be a basic part of building a budget.

Keywords: Public Budgeting; Financial Management; Microeconomics; Public Administration; USA; Tax Studies (search for similar items in EconPapers)
JEL-codes: H61 (search for similar items in EconPapers)
Date: 2018
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.worldscientific.com/doi/pdf/10.1142/9789813145917_0003 (application/pdf)
https://www.worldscientific.com/doi/abs/10.1142/9789813145917_0003 (text/html)
Ebook Access is available upon purchase.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:wsi:wschap:9789813145917_0003

Ordering information: This item can be ordered from

Access Statistics for this chapter

More chapters in World Scientific Book Chapters from World Scientific Publishing Co. Pte. Ltd.
Bibliographic data for series maintained by Tai Tone Lim ().