ISSN:
0951-3558
Source:
Emerald Fulltext Archive Database 1994-2005
Topics:
Political Science
,
Economics
Notes:
At all levels of the Australian public sector, cost constraints,coupled with the adoption of a total quality culture and associatedperformance evaluation techniques, have turned the attention of seniormanagement away from financial accounting to the management of costswithin a strategic framework. Argues that management accounting,planning and control systems can play a leading role in today's dynamicand challenging public sector environment. Unlike traditional costingsystems, which are often historical in focus and price-based, newcosting systems - such as activity-based costing (ABC) –operate on the premiss that it is the activities and processesundertaken within the organization which add costs and value to theproducts and services. An ABC system also focuses management's attentionon the underlying causes of costs. However, warns that, in applyingtotal quality management and ABC approaches, it is important torecognize the fundamental differences between the manufacturingindustries in which they originated and the service industries whichdominate the public sector.
Type of Medium:
Electronic Resource
URL:
http://dx.doi.org/10.1108/09513559510100006
