Activity-Based Costing in Public Administrations: A Business Process Modeling Approach
AbstractThe traditional way of budgeting in public administrations is input-oriented; however, this system does not meet actual methods of efficient budget controlling as a mapping of output parameters. Due to challenges, such as the need for cost reduction because of decreasing tax revenues, pressure for controlling mechanisms is rising. Furthermore, Europe Pan-European directives foster process harmonization and introduction of IT-supported and optimized business processes in the public sector. In this regard, activity-based costing can be a useful instrument for efficiency measurement of public administrations output. Through the introduction of new public management and double-entry accounting public administrations, the opportunity to use cost-centered accounting mechanisms to assess process performance while evaluating their activities in a holistic concept is accomplished. Process modeling can be a useful instrument to help public administrations to capture relevant process knowledge and thus create the data basis for activity-based costing.
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Bibliographic InfoArticle provided by IGI Global in its journal International Journal of E-Services and Mobile Applications (IJESMA).
Volume (Year): 2 (2010)
Issue (Month): 4 (October)
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Web page: http://www.igi-global.com
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