Management Accounting in Public Service Decision Making

Chapter13

Contemporary aspects of management accounting in public services

Introduction

This chapter summarises a number of aspects of management accounting which may not necessarily be seen as current mainstream activities, in all situations, but which may have considerable potential in public services in the future.

The topics covered are

• Modern costing developments

• Interorganisational cost management (IOCM)

• Environmental management accounting (EMA)

• Management accounting and modern operational processes

• Technology and management accounting

• Impact on management accounting

Modern costing developments

Under this heading are considered the following modern costing developments:

• Target costing

• Life-cycle costing (LCC)

• Quality costing