Practifcal isues in avoiding the pitfalls of managerial costing implementation; the fifth and final series of articles exploring cost measurement issues

Article Abstract:

The fifth in a series of articles elucidating cost measurement issues is presented. The three factors that influence the design of a managerial cost accounting system are: relevancy, credibility and affordability.

Author: Geiger, Dale R.
Public Finance Activities, National Government Finance, Methods, Cost accounting, Managerial accounting

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Outsourcing and financial systems integration in the federal government

Article Abstract:

A case study elucidating trends in government outsourcing is presented. The article focuses on the integration of the financial systems of the government agency with that of the contractor it has outsourced with.

Author: Weber, Cameron M.
National Security, Defense Procurement, Management, Practice, Accountants, Outsourcing, Military procurement

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Subjects list: United States, Accounting and auditing, Public finance, Government accounting
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