Creat membership Creat membership
Sign in

Forgot password?

Confirm
  • Forgot password?
    Sign Up
  • Confirm
    Sign In
Creat membership Creat membership
Sign in

Forgot password?

Confirm
  • Forgot password?
    Sign Up
  • Confirm
    Sign In
Collection
For ¥0.57 per day, unlimited downloads CREATE MEMBERSHIP Download

toTop

If you have any feedback, Please follow the official account to submit feedback.

Turn on your phone and scan

home > search >

An Analysis of the Purposes of Cost Accounting in Large U.S. Cities

Author:
Mohr, Zachary T.  


Journal:
Public Budgeting & Finance


Issue Date:
2015


Abstract(summary):

Research on U.S. government cost accounting has received little attention in recent years. This article analyzes four of the main reasons why large cities use cost accounting: performance management, grant overhead recovery, rate setting, and cost management to reduce fiscal stress. Using a cross section of 81 cities with populations over 100,000 people, it finds that cost allocation plans are correlated with lower fund balances and are positively correlated with enterprise expenditures. These correlations suggest that the use of cost accounting is related to fiscal stress and rate setting. Research limitations and policy implications are addressed


VIEW PDF

The preview is over

If you wish to continue, please create your membership or download this.

Create Membership

Similar Literature

Submit Feedback

This function is a member function, members do not limit the number of downloads