Public sector financial management / (Record no. 531)
[ view plain ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 03469pam a2200229 a 4500 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| ISBN | 0412385503 |
| Terms of availability | TZS 3,500/= |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | MUL |
| Language of cataloging | eng. |
| Description conventions | AACR |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 350.72 COO |
| 100 1# - MAIN ENTRY--AUTHOR NAME | |
| Personal name | Coombs, Hugh M. |
| 245 10 - TITLE STATEMENT | |
| Title | Public sector financial management / |
| Statement of responsibility, etc | H.M. Coombs, D.E. Jenkins. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication | New York : |
| Name of publisher | Chapman & Hall, |
| Year of publication | c1991. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Number of Pages | x, 294 p. : |
| Other physical details | ill. ; |
| Dimensions | 24 cm. |
| 440 #4 - SERIES STATEMENT/ADDED ENTRY--TITLE | |
| Title | The Chapman & Hall series in accounting and finance |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc | Includes bibliographical references p. 286-287 and index. |
| 505 ## - Formatted Contents | |
| Formatted contents note | Part 1 Introduction: the public sector planning process; supply expenditure; cash and volume planning; the Financial Management Initiative; the NHS; local government; the nationalized industries. Part 2 Operational and service-based costing: the use of costs in efficiency and VFM studies; unit cost statements; the limitations of cost comparisons; the measurement and control of overheads; advantages of full apportionment; criticisms of apportionment; an example of overhead recovery; two examples from the NHS. Part 3 Cost variability and relevant costs: cost classification by behaviour; revenue and contribution; the importance of cost behaviour; problems of the cost behaviour approach; incremental analysis using relevant costs; limitations of the incremental approach; relevant costs and the 1990s. Part 4 Budgeting: objectives of annual budget preparation; approaches to the budgetary process; a practical example of budgeting; budgeting in a competitive environment. Part 5 Budgetary control: essentials of a system of budgetary control; commitment accounting; expenditure profiling; supplementary estimates; reports; flexible budgeting and performance measurement; control by standards; the examination of variances; control of fixed overheads; control of capital programmes; human aspects of budgetary control. Part 6 The management of working capital: cash management; bank reconciliation; the transfer of money; alternative investment instruments; the management of debtors; alternative methods of debt collection; creditor management; stock management. Part 7 The financing of capital expenditure: the central objective in capital financing; revenue financing; financing by borrowing; financing from reserves; lease finance; capital expenditure controls. Part 8 Capital budgets and capital programmes: definition of capital expenditure; generation of new projects; objectives of capital budgeting; the multi-year capital programme; detailed financial appraisal; the estimation of RCCE; the value of the approach; the administrative ranking of projects. Part 9 Project appraisal: discounted cash flow; risk and uncertainty; the cost of capital; inflation; cost benefit analysis; the problem of valuation; the application of CBA to road transport; cost effectiveness analysis. Part 10 The audit of public sector organizations: central government; the NHS; local government; the public corporations; value for money audit; sources of VFM studies; effectiveness auditing. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | In the light of increasing emphasis in the public sector on economy and efficiency, this work covers financial management techniques for service managers. The main aim is to enable them to interpret the financial results. Included are examples and questions for calculation and interpretation |
| 546 ## - LANGUAGE NOTE | |
| Language note | eng. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical Term | Finance, Public. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical Term | Managerial accounting. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Jenkins, D. E. |
| Titles and other words associated with a name | (Author) |
| 942 ## - ADDED ENTRY ELEMENTS | |
| Item type | Book |
| Withdrawn status | Lost status | Damaged status | Not for loan | Permanent Location | Current Location | Date acquired | Full call number | Accession Number | Copy number | Price effective from | Koha item type | Source of acquisition |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Mzumbe University Main Campus Library | Mzumbe University Main Campus Library | 10/08/1993 | 350.72 COO | 0041615 | 1 | 10/24/2022 | Book | |||||
| Mzumbe University Main Campus Library | Mzumbe University Main Campus Library | 10/24/2022 | 350.72 COO | 0041618 | 2 | 10/24/2022 | Book | Donated by British Council | ||||
| Mzumbe University Main Campus Library | Mzumbe University Main Campus Library | 10/24/2022 | 350.72 COO | 0041612 | 3 | 10/24/2022 | Book | Donated by British Council |