The Fed. Financial Management Improvement Act of 1996 required, among other things, Chief Financial Officers Act agencies' systems to comply substantially with fed. accounting standards a fed. financial management systems requirements. Managerial cost accounting involves the accumulation a analysis of financial a non-financial data, resulting in the allocation of costs to organizational pursuits such as performance goals, programs, activities, a outputs. The GAO determined the extent to which fed. agencies develop cost information a use it for managerial decision making. This report summarizes the results of a study as provided to the Dept. of Labor a the Dept. of Vet. Affairs. Charts a tables.The Departmenta#39;s cost accounting policies and procedures are outlined in the Department of Labor Manual Series (DLMS). Due to the changes required by the implementation of the MCA system, the chapter that outlines the Departmenta#39;sanbsp;...
|Title||:||Managerial Cost Accounting Practices|
|Author||:||Robert E. Martin|
|Publisher||:||DIANE Publishing - 2006-03-01|