Cost and Optimization in Government

An Introduction to Cost Accounting, Operations Management, and Quality Control
3rd Auflage
ISBN: 978-1-032-20687-5
Verlag: Taylor & Francis Ltd (Sales)

Buch, Englisch, 466 Seiten, Format (B × H): 152 mm x 229 mm, Gewicht: 789 g

Reihe: Public Administration and Public Policy

The careful management of costs and operations are two of the most essential elements for successful operation of any organization – public, private, or nonprofit. This book demonstrates that a good grounding in cost basics, especially those related to cost accounting, operations management, and quality control can help all organizations, in particular government, increase efficiency, improve performance, and, in the end, do a better job of running its everyday operation.

The book is divided into three parts: Part I offers thorough coverage of cost fundamentals, with an emphasis on basic cost concepts, cost behavior, cost analysis, cost assignment, cost allocation, and cost control. Part II deals with optimization in government. Included in this part are traditional or classical optimization with applications in inventory management and queuing, followed by mathematical programming, network analysis, productivity measurement, and games and decisions. Finally, Part III deals with a special case in cost and optimization that has become important in recent years – quality control. Simple, accessible language and explanations are integrated throughout, and examples have been drawn from government so that readers can easily relate to them. Cost and Optimization is required reading for practicing public managers and students of public administration in need of a clear, concise guide to efficient use of public resources.

Autoren/Hrsg.

Khan, Aman

Fachgebiete

• Sozialwissenschaften Politikwissenschaft Politikwissenschaft Allgemein Politische Studien zu einzelnen Ländern und Gebieten
• Sozialwissenschaften Politikwissenschaft Politische Systeme Verwaltungswissenschaft, Öffentliche Verwaltung

Inhaltsverzeichnis

Part I: Cost Basics
1. Introduction
2. Cost Classification
3. Cost Behavior
4. Cost Analysis
5. Cost Assignment
6. Cost Allocation
7. Cost Control
Part II: Optimization Basics
8. Classical Optimization
9. Mathematical programming
10. Network Analysis
11. Productivity Measurement
12. Games and Decisions
Part III: A Special Case in Cost and Optimization
13. Quality Control
14. Concluding Observations

Über Autor(innen)

Aman Khan, PhD, is Professor of Political Science and Public Administration at Texas Tech University, where he teaches public budgeting, financial management, and cost and managerial accounting in government and nonprofit organizations. He is the author and co-author of several dozen publications in professional journals and edited volumes, including seven books. His most recent publications include US Infrastructure: Challenges and Directions for the 21st Century (coeditor: Dr. Klaus Becker) and Fundamentals of Public Budgeting and Finance. Trained as an economist and planner, Dr. Khan has an MS in Urban & Regional Planning, an MA in Economics, and a PhD in Public Administration with specializations in public budgeting and finance. He previously served as Director of the Graduate Program in Public Administration at Texas Tech University and also taught graduate finance at a business school. Dr. Khan is the founder and current Director of the Institute of Governmental Finance, which provides, among others, professional training to middle- and upper-level managers in government and elected officials.