Managing local governments : designing management control systems that deliver value
Emanuele Padovani and David W. Young
1. The context for management control systems in local governments -- 2. Management control systems : an overview -- 3. Barriers to effective management control in local governments -- 4. The structure for management control -- 5. Programming -- 6. Budgeting -- 7. Measuring full costs and setting prices -- 8. Measuring differential costs and assessing outsourcing opportunities -- 9. Measuring performance -- 10. Reporting and action -- 11. The organizational context for a LG's management control system.