Public Sector Financial Management (The Chapman & Hall Series in Accounting & Finance) - Softcover

The last decades have seen a general change in attitude towards and within the public sector. Greater emphasis is given to economy, efficiency and effectiveness in all spheres where services are delivered. More is demanded from the financial skills of the managers involved. Attempting to address the problems faced by these service managers, this work examines financial management techniques that are considered appropriate to the public sector manager and aims to develop their interpretive skills. The authors discuss a range of topics, including operational and service-based costing, budgeting and budgetary control, capital budgets and programmes and project appraisal. Examples are given throughout and each chapter concludes with a number of questions, to calculate the accounting solution to the problem and to consider the wider implications of the results of the calculations.