Abstrak
Be more confident in your decisions and have the ability to predict the type and level of resources you’ll need to meet future demands! Activity-Based Cost Management in Government, 2nd Edition makes it easy to understand the behavior and economics of your cost structure. Determine the true costs of your processes, outputs and outcomes so that you can achieve optimal performance. Written in easy-to-understand language and clearly illustrated, Gary Cokins’ Activity-Based Cost Management in Government, 2nd Edition provides the financial techniques to: Identify the advantages of Activity-Based Cost Management versus traditional costing methods to improve productivity and increase value. Understand why output costs are high and what drivers cause those levels. Learn what it truly costs to serve different types of internal and external end-users and citizens. Predict future expense levels with Activity-Based Planning and Activity-Based Budgeting. Learn how to design, construct, and implement an effective Activity-Based Cost Management system. Explore how and why managerial accounting is evolving into managerial economics. Bonus! Includes over 100 robust illustrations often described as “the best pictures that people have ever seen for communicating the concepts” behind Activity-Based Cost Management in government.