Managing Local Governments

Index

accounting systems 37–8

accrual accounting 37, 308

activity-based costing 193–4

actual costs 43, 88, 280

actual performance, measures of 256–7

administrative rules and procedures 96–7

alternative choice analysis 210; and cost behavior 210–14; and full-cost accounting 210

appropriation accounts 67, 69, 93

authority and influence structures 79–88, 307–8, 310; and profit centers 318

balanced scorecard (BSC) 268–70

behavioral management 97–9

benefit/cost analysis 119–25

Blanchard, K.H. 314

Borgonovi, E. 57

breakeven volumes 202, 215–18, 220

budgetary games 164–5

budgeting 148–50; behavioral influences on 163–5; and cost drivers 167, 306; deviation ...