Time-driven activity-based costing for public services

Kristof Stouthuysen · Kevin Schierhout · Filip Roodhooft · Evelien Reusen

13 citations0/0 files storedPublic Money & Management

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Accounting and Organizational Management Public Policy and Administration Research Economic Growth and Fiscal Policies

Abstract

Public managers must provide better public services at lower costs. To cope with this cost pressure, public management needs a better understanding of relevant cost drivers. The authors explain how they carried out a pilot project on time- driven activity-based costing for two Belgian public swimming-pools and provide evidence of the potential benefits of such analyses.

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References

2012Time‐Driven Activity‐Based Costing 1998Diversity in information systems action research methods 1987The Clinical Perspective in Fieldwork 1996Designing Effective Performance-Measurement Systems under the Government Performance and Results Act of 1993 2002The costs of activity-based management 2007The innovation of time-driven activity-based costing 1998Activity-Based Costing and Central Overhead Cost Allocation in Universities: A Case Study 2010The Future of Local Government: Twenty‐First‐Century Challenges

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