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The Use of Cost Accounting to Improve Budgeting

In: Lecture Notes in Public Budgeting and Financial Management

Author

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  • William Duncombe

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.

Suggested Citation

  • William Duncombe, 2018. "The Use of Cost Accounting to Improve Budgeting," World Scientific Book Chapters, in: Lecture Notes in Public Budgeting and Financial Management, chapter 3, pages 75-118, World Scientific Publishing Co. Pte. Ltd..
    • Handle: RePEc:wsi:wschap:9789813145917_0003
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    More about this item

    Keywords

    Public Budgeting; Financial Management; Microeconomics; Public Administration; USA; Tax Studies;
    All these keywords.

    JEL classification:

    • H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems

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