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基本説明
Coverate of resource accounting, best value, public service agreements, private finance initiative.
Full Description
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.
Contents
1. Introduction.2. Operational and Service-based Costing. 3. Cost Variability and Relevant Costs. 4. Budgeting.5. Budgeting Control. 6. The Management of Working Capital.7. The Financing of Capital Expenditure.8. Capital Budgets and Capital Programmes. 9. Project Appraisal.10. The Audit of Public Sector Organizations.Appendix: Present Value of 1. 11. Case studies.References.Further reading.Index.