Public Sector Financial Management
Cengage Learning EMEA, 2002 - Business & Economics - 316 pages
The speed of change affecting the world of the public sector manager shows no sign of slowing down. The third edition of Public Sector Financial Management keeps pace with these changes. The text emphasises the dynamic nature of change and the increasing role of markets and competition in the public sector, examines current practices, and, where appropriate lessons to be learned from the private sector. Completely revised and up-dated this new edition explains how modern financial management techniques are applied to the public sector. The authors adopt a practical approach, using real world examples and useful case studies. Their clear and lucid style makes this book an invaluable aid to learning.
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Operational and servicebased costing
Cost variability and relevant costs
The management of working capital
The financing of capital expenditure
Capital budgets and capital programmes
Other editions - View all
31 December 31 March achieve activity allocation analysis annual apportioned apportionment appraisal assets Audit Commission auditor basis borrowing breakeven budget calculated capital expenditure capital programme cash flow cash flow statement central government chapter competitive tendering consider contract cost centres Council council tax decision depreciation desiderata developed discount effect efficiency employees estimated examined example factors financial management fixed costs fixed overhead funds health authorities hospital identified income increase inflation interest rate swaps interest rates investment labour lease loan National Health Service objectives operating option out-turn output payment performance planning private sector profit public sector organizations relevant result revenue scheme schools service departments service level agreements staff Table targets unit cost value for money variable costs variance vehicles