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Cost allocation and product costing in Dutch local government

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  • G. Jan Van Helden

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.

Suggested Citation

  • G. Jan Van Helden, 1997. "Cost allocation and product costing in Dutch local government," European Accounting Review, Taylor & Francis Journals, vol. 6(1), pages 131-145, May.
    • Handle: RePEc:taf:euract:v:6:y:1997:i:1:p:131-145
    DOI: 10.1080/096381897336917
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    1. Hofstede, Geert, 1981. "Management control of public and not-for-profit activities," Accounting, Organizations and Society, Elsevier, vol. 6(3), pages 193-211, July.
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    1. repec:dgr:rugsom:02a19 is not listed on IDEAS
    2. Jansen, E. Pieter, 2002. "The use of performance information case studies in local social services departments," Research Report 02A19, University of Groningen, Research Institute SOM (Systems, Organisations and Management).

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