Český finanční a účetní časopis 2011(4):119-130 | DOI: 10.18267/j.cfuc.160

Activity Based Costing as Way to Streamline Government

Jiří Hammer
Ing. Jiří Hammer. - doktorand; katedra veřejných financí, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3; <j.hammer@cs.mfcr.cz>.

To address the negative impacts of economic recession can be successfully used modern methods of management costs through cost technology ABC (Activity Based Costing). In addition to market effects in the business community is the use a more efficient use of public resources in the organizational components state. The analysis shows that the sector of government, there is a major expenditure group, which is determined by administrative demands of government. Identifying specific causes of costs using ABC and consequently their effective management can be achieved significant cost savings, particularly in the current economic recession, as desired. Application of cost engineering ABC in its scope of activities specific organizational unit of the state will allow the management to rationalize the activities of the organization, enabling the financial view of the administrative complexity of responsibilities entrusted to organizational units of law and can assist in finding the optimum organization of state.

Keywords: Efficiency; ABC, ABM; Government.
JEL classification: D24, H41, M41

Published: December 1, 2011  Show citation

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Hammer, J. (2011). Activity Based Costing as Way to Streamline Government. Czech Financial and Accounting Journal, 2011(4), 119-130. doi: 10.18267/j.cfuc.160
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