Chapter8

Management accounting and operational/tactical decision making in public services

Introduction

In Chapter 2, we discussed the operational management aspects of service design and delivery in public services. It can be seen from that discussion that operational management issues in public services are very varied and often very complex in nature.

Consequently, decision making in relation to operational/tactical issues in public services can also be complex and multi-faceted and will (or should) consequently require financial inputs.

In this chapter on operational decision making we consider the following:

  • Operational/tactical and strategic decision making: the distinction

  • Operational/tactical decision making in public services

  • Management ...

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