دانلود کتاب Management Accounting in Public Service Decision Making

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Cover Half Title Title Page Copyright Page Table of Contents List of Figures List of Tables List of Case Studies Foreword Preface About the Author List of Abbreviations Part A Context of Management Accounting in Public Services Chapter 1 Public Service Organisations and the Public Sector Introduction What are Public Services? What are the Distinctive Features of Public Services? Challenges Facing Public Services Aims and Structure of This Book Chapter 2 Operations Management of Public Services Introduction Aspects of Public Service Operations Operations Management Activities in Public Services Relevance of Management Accounting Chapter 3 The Importance of Strategy in Public Services Introduction The Nature of Strategic Management Strategic Change in Public Services The Strategic Management Process in Public Services Management Accounting and Strategic Decision Making Chapter 4 Public Service Reforms Introduction Why Does Public Service Reform Take Place? What are the Objectives of Public Service Reform? What Constitutes Public Service Reform? Success and Failure in Public Service Reform Lessons and Causes of Past Reforms The Role of Management Accounting in Public Service Reform Chapter 5 Leadership, Management and Decision Making in Public Services Introduction Leadership and Management in Public Services: Distinctive Features Decision Making in Public Services Management Accounting and Decision Making in Public Services Chapter 6 The Relevance of Management Accounting in Public Services Introduction The Nature and Purpose of Management Accounting The Modern Roles of Management Accounting in Relation to Public Services Behavioural Aspects of Management Accounting Financial Analysis and Economic Analysis in Public Services: The Distinction The Management Accountant in Public Services Factors That Drive the Configuration of Management Accounting in Public Service Organisations Part B Management Accounting Practice in Public Services Chapter 7 Costing and Cost Information for Decision Making in Public Services Introduction How Cost Information Can be Used to Manage Public Services Approaches to the Classification of Costs Costing Systems and Cost Models in Public Services Traditional Overhead Costing and Activity Based Costing (ABC) Identifying and Estimating Costs in Public Services Difficulties and Complexities of Costing in Modern Public Services Developing Costing Systems in Public Services Chapter 8 Management Accounting and Operational/Tactical Decision Making in Public Services Introduction Operational/Tactical and Strategic Decision Making: The Distinction Operational/Tactical Decision Making In Public Services Management Accounting Methods Chapter 9 Management Accounting and Public Service Strategy Introduction Cost and Income Benchmarking Strategic Capital Investment Appraisal Strategic Cost Improvement Programme/Client Group Analysis and Budgeting Strategic Options Evaluation Strategic Financial Forecasting Decision Support Models and Strategic Financial Forecasting Pricing Strategies in Public Services Strategic Financial Leadership Chapter 10 Management Accounting and Management Control In Public Services Introduction 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 Chapter 11 Management Accounting and Performance Management/Improvement in Public Services Introduction Nature of Performance in Public Services Dimensions of Performance Systems of Performance Management Performance Information Improving Performance in Public Services Management Accounting Contribution Chapter 12 Management Accounting and Risk Management in Public Services Introduction Distinction between Risk and Uncertainty Risk and Risk Management in Public Service Organisations Risk Management Features In Public Services Importance of Organisational Resilience Management Accounting in an Environment of Risk and Uncertainty Chapter 13 Contemporary Aspects of Management Accounting in Public Services Introduction Modern Costing Developments Inter-Organisational Cost Management (IOCM) Environmental Management Accounting (EMA) Management Accounting and Modern Operational Processes Technology and Management Accounting Impact on Management Accounting References Index