PROGRAM AND RESPONSIBILITY COST ACCOUNTING

COST ACCOUNTING IS A PRIMARY FINANCIAL INFORMATION BASE FOR PPB SYSTEMS. YET, BECAUSE OF PPB'S UNIQUE OUTPUT- ORIENTED APPROACH TO EVALUATING PROGRAMS, COST DATA CANNOT BE GATHERED DIRECTLY FOR PPB PURPOSES. COST DATA MUST BE GATHERED AT OPERATING LEVELS IN TERMS OF WORK THAT IS DONE AND EVENTS WHICH OCCUR AT THOSE LEVELS IN ORDER TO BE USEFUL TO RESPONSIBLE OPERATING MANAGERS. THEN, COST DATA MUST BE MANIPULATED, IN ACCORDANCE WITH ESTABLISHED ACCOUNTING PRINCIPLES AND TECHNIQUES, TO PRESENT IT IN FORMS APPROPRIATE FOR PPB'S PARTICULAR KIND OF ANALYSIS AND EVALUATION. DEPARTMENTS AND AGENCIES MUST ADHERE TO ESTABLISHED COST ACCOUNTING DOCTRINE, THE PRINCIPLES OF THE COMPTROLLER GENERAL, AND STATUTORY REQUIREMENTS, AND THROUGH THOSE MEANS MEET THE DATA REQUIREMENTS OF PPB. OTHERWISE PPB, FROM A COST ACCOUNTING STANDPOINT, CAN RESULT IN THE CREATION OF SYSTEMS WHICH ARE IN CONFLICT WITH CONTROLLING ACCOUNTING DOCTRINE AND REQUIREMENTS. /AUTHOR/

  • Availability:
  • Supplemental Notes:
    • Vol 28, pp 148-154
  • Corporate Authors:

    N/A

    ,   USA 
  • Authors:
    • Mcgilvery, F E
  • Publication Date: 1968-3

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Filing Info

  • Accession Number: 00201778
  • Record Type: Publication
  • Source Agency: Traffic Systems Reviews & Abstracts
  • Files: TRIS
  • Created Date: Jul 14 2003 12:00AM