Cost system design and cost management in the Spanish public sector

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• dc.contributor.author Boned, Josep Lluísca
• dc.contributor.author Bagur, Llorençca
• dc.contributor.author Tayles, Mikeca
• dc.contributor.other Universitat Pompeu Fabra. Departament d'Economia i Empresa
• dc.date.accessioned 2017-07-26T10:50:01Z
• dc.date.available 2017-07-26T10:50:01Z
• dc.date.issued 2006-04-01
• dc.date.modified 2017-07-23T02:50:02Z
• dc.description.abstract Cost systems have been shown to have developed considerably in recent years and activity-based costing (ABC) has been shown to be a contribution to cost management, particularly in service businesses. The public sector is composed to a very great extent of service functions, yet considerably less has been reported of the use of ABC to support cost management in this sector. In Spain, cost systems are essential for city councils as they are obliged to calculate the cost of the services subject to taxation (eg. waste collection, etc). City councils must have a cost system in place to calculate the cost of services, as they are legally required not to profit , from these services. This paper examines the development of systems to support cost management in the Spanish Public Sector. Through semi-structured interviews with 28 subjects within one City Council it contains a case study of cost management. The paper contains extracts from interviews and a number of factors are identified which contribute to the successful development of the cost management system. Following the case study a number of other City Councils were identified where activity-based techniques had either failed or stalled. Based on the factors identified in the single case study a further enquiry is reported. The paper includes a summary using statistical analysis which draws attention to change management, funding and political incentives as factors which had an influence on system success or failure.
• dc.format.mimetype application/pdfca
• dc.identifier https://econ-papers.upf.edu/ca/paper.php?id=964
• dc.identifier.uri http://hdl.handle.net/10230/301
• dc.language.iso eng
• dc.relation.ispartofseries Economics and Business Working Papers Series; 964
• dc.rights L'accés als continguts d'aquest document queda condicionat a l'acceptació de les condicions d'ús establertes per la següent llicència Creative Commons
• dc.rights.accessRights info:eu-repo/semantics/openAccess
• dc.rights.uri http://creativecommons.org/licenses/by-nc-nd/3.0/es/
• dc.subject.keyword cost system
• dc.subject.keyword management accounting
• dc.subject.keyword activity based costing
• dc.subject.keyword public sector
• dc.subject.keyword Finance and Accounting
• dc.title Cost system design and cost management in the Spanish public sectorca
• dc.type info:eu-repo/semantics/workingPaper