This chapter discusses the topic of management control in public service organisations from both a strategic and an operational standpoint. It then considers the roles of management accounting in this area. The chapter is structured as follows:
Key management tasks
Nature and purpose of management control
Operational/tactical management control
Cash and working capital control and management
Budgeting systems and budgetary control in public service management
Strategic management control
Recapping from an earlier chapter, management in any public service organisation involves achieving a complex set of objectives both strategic and ...