The IRMA Community
Newsletters
Research IRM
Click a keyword to search titles using our InfoSci-OnDemand powered search:
|
Activity-Based Costing in Public Administrations: A Business Process Modeling Approach
|
Author(s): Jörg Becker (European Research Center for Information Systems, Germany), Philipp Bergener (European Research Center for Information Systems, Germany)and Michael Räckers (European Research Center for Information Systems, Germany)
Copyright: 2012
Pages: 11
Source title:
Innovative Mobile Platform Developments for Electronic Services Design and Delivery
Source Author(s)/Editor(s): Ada Scupola (Roskilde University, Denmark)
DOI: 10.4018/978-1-4666-1568-7.ch011
Purchase
|
Abstract
The traditional way of budgeting in public administrations is input-oriented; however, this system does not meet actual methods of efficient budget controlling as a mapping of output parameters. Due to challenges, such as the need for cost reduction because of decreasing tax revenues, pressure for controlling mechanisms is rising. Furthermore, Europe Pan-European directives foster process harmonization and introduction of IT-supported and optimized business processes in the public sector. In this regard, activity-based costing can be a useful instrument for efficiency measurement of public administrations output. Through the introduction of new public management and double-entry accounting public administrations, the opportunity to use cost-centered accounting mechanisms to assess process performance while evaluating their activities in a holistic concept is accomplished. Process modeling can be a useful instrument to help public administrations to capture relevant process knowledge and thus create the data basis for activity-based costing.
Related Content
Azeem Khan, Noor Zaman Jhanjhi, Dayang Hajah Tiawa Binti Awang Haji Hamid, Haji Abdul Hafidz bin Haji Omar.
© 2024.
30 pages.
|
Siva Raja Sindiramutty, Chong Eng Tan, Sei Ping Lau, Rajan Thangaveloo, Abdalla Hassan Gharib, Amaranadha Reddy Manchuri, Navid Ali Khan, Wee Jing Tee, Lalitha Muniandy.
© 2024.
67 pages.
|
Ruchi Doshi, Kamal Kant Hiran.
© 2024.
16 pages.
|
N. Ambika.
© 2024.
9 pages.
|
Siva Raja Sindiramutty, Wee Jing Tee, Sumathi Balakrishnan, Sukhminder Kaur, Rajan Thangaveloo, Husin Jazri, Navid Ali Khan, Abdalla Gharib, Amaranadha Reddy Manchuri.
© 2024.
54 pages.
|
Azeem Khan, NZ Jhanjhi, Dayang Hajah Tiawa Binti Awang Haji Hamid, Haji Abdul Hafidz bin Haji Omar.
© 2024.
22 pages.
|
Azeem Khan, Noor Zaman Jhanjhi, Dayang Hajah Tiawa Binti Awang Haji Hamid, Haji Abdul Hafidz bin Haji Omar.
© 2024.
36 pages.
|
|
|