5 From cost accounting to strategic cost management
The experience of Italian higher education
From cost accounting to strategic cost management: the experience of Italian higher education cost management in public services has often been viewed with disenchantment. The perception of costs is associated with spending reviews and cuts in personnel, disregarding their strategic role. This chapter re-positions cost management at the strategic level. This repositioning is central to revaluate costs in their true essence: the calculation of how we use resources. This strategic view has two main benefits. The first is related to the results of cost allocation, that offer insights ...
Get Managing Public Services now with the O’Reilly learning platform.
O’Reilly members experience books, live events, courses curated by job role, and more from O’Reilly and nearly 200 top publishers.
