000			03469pam a2200229 a 4500
020			_a0412385503 _cTZS 3,500/=
040			_aMUL _beng. _eAACR
082	0	0	_a350.72 COO
100	1		_aCoombs, Hugh M.
245	1	0	_aPublic sector financial management / _cH.M. Coombs, D.E. Jenkins.
260			_aNew York : _bChapman & Hall, _cc1991.
300			_ax, 294 p. : _bill. ; _c24 cm.
440		4	_aThe Chapman & Hall series in accounting and finance
504			_aIncludes bibliographical references p. 286-287 and index.
505			_aPart 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			_aIn 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			_aeng.
650		0	_aFinance, Public.
650		0	_aManagerial accounting.
700	1		_aJenkins, D. E. _c(Author)
942			_cBK
999			_c531 _d531