Cost Analysis and Activity-Based Costing for Government

This book shows how to use cost analysis for government decisions and analyses such as setting fees and charges, make-versus-buy decisions, changing the level of service, measuring efficiency, and life-cycle costing. Other topics include: fundamentals of cost analysis, activity-based costing, information systems for cost analysis, and cost-cutting and budget balancing strategies. Throughout the text, the reader is aided by step-by-step guides, user-friendly diagrams that illustrate important concepts, and analysis tips and traps. This publication is based on the recommended practices of the GFOA and the National Advisory Council on State and Local Budgeting.

Written By R. Gregory Michel

2004. Paperbound. 221 pp.
LOC no. 2004107202
ISBN 0-89125-268-1
$35 members / $45 nonmembers

Check out the GFOA Budgeting Series and other GFOA publications on Financial Management and Budgeting (pdf)

  • Publication date: January 2004
  • Member price: $35.00
  • Non-member price: $45.00