Activity-based costing in large U.S. cities: Costs & Benefits

Article Abstract:

A research is conducted of the chief financial and accounting officers of 49 U.S. cities with population of 100,000 or more to determine the extent to which Activity-based costing (ABC) is used, the creation of new budget resources by ABC and the chances of creation of new budget resources by ABC. It is inferred that half of the respondents using ABC confirmed the usefulness of ABC and benefits covered its costs and the nonusers are uncertain and doubted the advantages of ABC's benefits.

author: Kennett, Danny L., Durler, M. George, Downs, Alexis
United States, Usage, Surveys, Chief financial officers, Cost benefit analysis, Activity-based costing, Survey

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Civil Service Pay & Benefits...The Outlook

Article Abstract:

The issue of government employee compensation and benefits is examined. Proposals have been presented to the Administration for a less-costly retirement system, a more credible pay-setting process and a free market approach to health care. These proposals would affect Civil Service employees. Congress and the Administration are trying to be both fair and affordable in their decisions.

author: Morrison, J.W.Jr
Forecasts and trends, Compensation and benefits, National government, Wages, Wages and salaries, Federal government

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Performance auditing in Ohio: A customer service orientation

Article Abstract:

The Ohio program, which overcame typical problems associated with performance auditing is discussed. Public offices and even employee unions in this large and diverse state comprehend the value of performance auditing to create more efficient and effective government.

author: Brown, Richard E., Schultz, Daniel E.
Ohio, Evaluation, Beliefs, opinions and attitudes, Public employees, Government employees, Performance standards, Job performance standards

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