Management Accounting in Public Service Decision Making

Table of contents

1. Cover
2. Half Title
3. Title Page
4. Copyright Page
5. Table of Contents
6. List of figures
7. List of tables
8. List of case studies
9. Foreword
10. Preface
11. About the author
12. List of abbreviations
13. Part A Context of management accounting in public services
    1. Chapter 1 Public service organisations and the public sector
       1. Introduction
       2. What are public services?
       3. What are the distinctive features of public services?
       4. Challenges facing public services
       5. Aims and structure of this book
    2. Chapter 2 Operations management of public services
       1. Introduction
       2. Aspects of public service operations
       3. Operations management activities in public services
       4. Relevance of management accounting
    3. Chapter 3 The importance of strategy in public services
       1. Introduction
       2. The nature of strategic management
       3. Strategic change in public services
       4. The strategic management process in public services
       5. Management accounting and strategic decision making
    4. Chapter 4 Public service reforms
       1. Introduction
       2. Why does public service reform take place?
       3. What are the objectives of public service reform?
       4. What constitutes public service reform?
       5. Success and failure in public service reform
       6. Lessons and causes of past reforms
       7. The role of management accounting in public service reform
    5. Chapter 5 Leadership, management and decision making in public services
       1. Introduction
       2. Leadership and management in public services: distinctive features
       3. Decision making in public services
       4. Management accounting and decision making in public services
    6. Chapter 6 The relevance of management accounting in public services
       1. Introduction
       2. The nature and purpose of management accounting
       3. The modern roles of management accounting in relation to public services
       4. Behavioural aspects of management accounting
       5. Financial analysis and economic analysis in public services: the distinction
       6. The management accountant in public services
       7. Factors that drive the configuration of management accounting in public service organisations
14. Part B Management accounting practice in public services
    1. Chapter 7 Costing and cost information for decision making in public services
       1. Introduction
       2. How cost information can be used to manage public services
       3. Approaches to the classification of costs
       4. Costing systems and cost models in public services
       5. Traditional overhead costing and Activity Based Costing (ABC)
       6. Identifying and estimating costs in public services
       7. Difficulties and complexities of costing in modern public services
       8. Developing costing systems in public services
    2. Chapter 8 Management accounting and operational/tactical decision making in public services
       1. Introduction
       2. Operational/tactical and strategic decision making: the distinction
       3. Operational/tactical decision making in public services
       4. Management accounting methods
    3. Chapter 9 Management accounting and public service strategy
       1. Introduction
       2. Cost and income benchmarking
       3. Strategic capital investment appraisal
       4. Strategic cost improvement
       5. Programme/client group analysis and budgeting
       6. Strategic options evaluation
       7. Strategic financial forecasting
       8. Decision support models and strategic financial forecasting
       9. Pricing strategies in public services
       10. Strategic financial leadership
    4. Chapter 10 Management accounting and management control in public services
       1. Introduction
       2. Key management tasks
       3. Nature and purpose of management control
       4. Operational/tactical management control
       5. Cash and working capital control and management
       6. Budgeting systems and budgetary control in public service management
       7. Strategic management control
    5. Chapter 11 Management accounting and performance management/improvement in public services
       1. Introduction
       2. Nature of performance in public services
       3. Dimensions of performance
       4. Systems of performance management
       5. Performance information
       6. Improving performance in public services
       7. Management accounting contribution
    6. Chapter 12 Management accounting and risk management in public services
       1. Introduction
       2. Distinction between risk and uncertainty
       3. Risk and risk management in public service organisations
       4. Risk management features in public services
       5. Importance of organisational resilience
       6. Management accounting in an environment of risk and uncertainty
    7. Chapter 13 Contemporary aspects of management accounting in public services
       1. Introduction
       2. Modern costing developments
       3. Inter-organisational cost management (IOCM)
       4. Environmental management accounting (EMA)
       5. Management accounting and modern operational processes
       6. Technology and management accounting
       7. Impact on management accounting
15. References
16. Index