Time-driven activity-based costing for public services
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.
Year of publication: |
2014
|
---|---|
Authors: | Stouthuysen, Kristof ; Schierhout, Kevin ; Roodhooft, Filip ; Reusen, Evelien |
Published in: |
Public Money & Management. - Taylor & Francis Journals, ISSN 0954-0962. - Vol. 34.2014, 4, p. 289-296
|
Publisher: |
Taylor & Francis Journals |
Saved in:
Online Resource
Saved in favorites
Similar items by person
-
Imitation of Management Practices in Supply Networks : Relational and Environmental Effects
Reusen, Evelien, (2020)
-
Misaligned control : the role of management control system imitation in supply chains
Reusen, Evelien, (2017)
-
Trust transfer and partner selection in interfirm relationships
Reusen, Evelien, (2020)
- More ...