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Public sector financial management 3rd ed

Public sector financial management 3rd ed (Loan 1 times)

Material type
단행본
Personal Author
Coombs, Hugh M. Jenkins, D. E. (David Ellis).
Title Statement
Public sector financial management / H.M. Coombs and D.E. Jenkins.
판사항
3rd ed.
Publication, Distribution, etc
Australia :   Thomson Learning,   2002   (2006 printing)  
Physical Medium
xvii, 316 p. : ill. ; 25 cm.
ISBN
186152675X 9781861526755
General Note
Previous ed.: London : Chapman & Hall, 1994.  
Bibliography, Etc. Note
Includes bibliographical references and index.
Subject Added Entry-Topical Term
Finance, Public -- Great Britain -- Management. Finance, Public -- Great Britain -- Management -- Problems, exercises, etc. Managerial accounting -- Great Britain. Managerial accounting -- Great Britain -- Problems, exercises, etc. Finance, Public -- Great Britain -- Accounting. Finance, Public -- Great Britain -- Accounting -- Problems, exercises, etc.
비통제주제어
FINANCIAL MANAGEMENT ,,
000 01443namuu2200349 a 4500
001 000045431131
005 20080331105746
008 030314s2002 at a b 001 0 eng
020 ▼a 186152675X
020 ▼a 9781861526755
035 ▼a (KERIS)BIB000009982467
040 ▼a 011001 ▼c 011001 ▼d 999999 ▼d 211009
082 ▼a 352.40941 ▼2 22
090 ▼a 352.40941 ▼b C775p3
100 1 ▼a Coombs, Hugh M.
245 1 0 ▼a Public sector financial management / ▼c H.M. Coombs and D.E. Jenkins.
250 ▼a 3rd ed.
260 ▼a Australia : ▼b Thomson Learning, ▼c 2002 ▼g (2006 printing)
300 ▼a xvii, 316 p. : ▼b ill. ; ▼c 25 cm.
500 0 0 ▼a Previous ed.: London : Chapman & Hall, 1994.
504 ▼a Includes bibliographical references and index.
650 0 ▼a Finance, Public ▼z Great Britain ▼x Management.
650 0 ▼a Finance, Public ▼z Great Britain ▼x Management ▼x Problems, exercises, etc.
650 0 ▼a Managerial accounting ▼z Great Britain.
650 0 ▼a Managerial accounting ▼z Great Britain ▼x Problems, exercises, etc.
650 0 ▼a Finance, Public ▼z Great Britain ▼x Accounting.
650 0 ▼a Finance, Public ▼z Great Britain ▼x Accounting ▼x Problems, exercises, etc.
653 ▼a FINANCIAL MANAGEMENT
700 1 ▼a Jenkins, D. E. ▼q (David Ellis).
945 ▼a KINS

Holdings Information

No. Location Call Number Accession No. Availability Due Date Make a Reservation Service
No. 1 Location Main Library/Western Books/ Call Number 352.40941 C775p3 Accession No. 111464196 Availability Available Due Date Make a Reservation Service B M

Contents information

Table of Contents


CONTENTS
List of exhibits = ⅸ
List of figures = ⅹ
List of tables = xi
Preface = xiii
Preface to second edition = xv
Preface to third edition = xvii
1 Introduction = 1
 1.1 The public sector planning process = 3
 1.2 Allocating public expenditure within the UK = 13
 1.3 The Citizen's Charter = 13
 1.4 The Financial Management Initiative = 15
 1.5 The National Health Service = 17
 1.6 Local government = 21
 1.7 The nationalized industries and public corporations = 25
 1.8 Accounting for capital assets in the public sector = 26
 1.9 Summary = 27
 1.10 Conclusion = 29
 Appendix : Summary of the supply process = 29
2 Operational and service-based costing = 31
 2.1 The use of costs in efficiency and value for money studies = 32
 2.2 Unit cost statements = 34
 2.3 The measurement and control of overheads = 38
 2.4 The advantages of full apportionment = 39
 2.5 Criticisms of full apportionment = 40
 2.6 An example of overhead recovery = 43
 2.7 An application within the NHS = 45
 2.8 Activity-based costing(ABC) = 46
 2.9 Summary = 47
 Questions = 52
3 Cost variability and relevant costs = 57
 3.1 Cost classification by behaviour = 57
 3.2 Revenue and contribution = 60
 3.3 The importance of cost behaviour = 61
 3.4 Problems relating to the cost behaviour approach = 65
 3.5 Incremental analysis using relevant costs = 67
 3.6 Relevant costs and developments = 69
 3.7 Costing and survival = 70
 3.8 Summary = 71
 Questions = 72
4 Budgeting = 83
 4.1 The objectives of annual budget preparation = 83
 4.2 Approaches to the budgetary process = 86
 4.3 The bid system = 87
 4.4 Financial planning systems = 89
 4.5 Planning programming budgeting systems(PPBS) = 91
 4.6 Zero-based budgeting(ZBB) = 94
 4.7 Formula funding = 96
 4.8 A practical approach to budgeting = 98
 4.9 Budgeting in a competitive environment = 102
 4.10 Summary = 112
 Questions = 113
5 Budgetary control = 125
 5.1 Essentials of a system of budgetary control = 126
 5.2 Commitment accounting = 127
 5.3 Expenditure profiling = 128
 5.4 Virement = 128
 5.5 Supplementary estimates = 130
 5.6 Reports = 130
 5.7 Controlling central government expenditure = 130
 5.8 Flexible budgeting and performance measurement = 134
 5.9 Control by standards = 136
 5.10 Examination of variances = 139
 5.11 Control of fixed overheads = 142
 5.12 Control of capital programmes = 143
 5.13 Human aspects of budgetary control = 144
 5.14 Control through performance = 145
 5.15 Summary = 146
 Questions = 150
6 The management of working capital = 157
 6.1 Treasury management 158
 6.2 Cash management = 159
 6.3 Bank reconciliation = 162
 6.4 Transfer of Money = 163
 6.5 Alternative investment iustruments = 164
 6.6 Borrowing = 165
 6.7 The practice of investment management = 165
 6.8 Management of debtors = 166
 6.9 Management of creditors = 169
 6.10 Management of stock = 170
 6.11 Summary = 172
 Questions = 174
7 The financing of capital expenditure = 181
 7.1 The central objective in capital financing = 181
 7.2 Financing from revenue = 182
 7.3 Financing by borrowing = 185
 7.4 Financing from reserves = 186
 7.5 Financing by leasing = 187
 7.6 Capital expenditure controls and local authorities = 189
 7.7 Capital expenditure controls and the National Health Service = 191
 7.8 Special topic 1 : The Public Finance Initiative(PFI) = 192
 7.9 Special topic 2 : Setting a borrowing strategy = 194
 7.10 Special topic 3 : A property leaseback deal = 198
 7.11 Special topic 4 : Derivatives = 200
 7.12 Summary = 203
 Questions = 204
8 Capital budgets and capital programmes = 207
 8.1 The definition of capital expenditure = 208
 8.2 The generation of new projects = 209
 8.3 The multi-year capital programme = 210
 8.4 The detailed project appraisal = 211
 8.5 The administrative ranking of projects = 215
 8.6 Summary = 217
 Questions = 222
9 Project appraisal = 229
 9.1 Discounted cash flow = 229
 9.2 Ranking projects = 232
 9.3 Risk and uncertainty = 232
 9.4 The cost of capital = 233
 9.5 Inflation = 234
 9.6 Other techniques of investment appraisal = 236
 9.7 Cost-benefit analysis = 236
 9.8 Cost-effectiveness analysis = 239
 9.9 Summary = 243
 Questions = 248
10 The audit of public organizations = 255
 10.1 The audit of central government = 256
 10.2 The health service = 258
 10.3 Local government = 259
 10.4 Best value = 262
 10.5 The public corporations = 263
 10.6 Value for money auditing = 264
 10.7 Sources of value for money studies = 265
 10.8 Undertaking a value law money study = 266
 10.9 Effectiveness auditing = 267
 10.10 Summary = 268
 Questions = 272
11 Case studies
 11.1 Service level agreement - ambulance service = 277
 11.2 The Ministry of Supply = 278
 11.3 Central administration charges finance section = 281
 11.4 Vehicle replacement = 282
 11.5 Computer recharges = 284
 11.6 Falling school rolls = 286
 11.7 Capital financing policy = 287
 11.8 NHS case costing = 288
 11.9 Private Finance Initiative = 289
 11.10 An occupational health unit = 290
 11.11 Blood collection service = 292
 11.12 The bridge = 293
 11.13 The manager's dilemma = 294
 11.14 University budgeting : Colingbourne Metropolitan University = 297
 11.15 University budgeting : The University of Shangri-La = 300
Appendix = 305
References and further reading = 307
Index = 313


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