Public sector financial management:
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
London [u.a.]
Thomson Learning
2002
|
| Edition: | 3. ed. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XVII, 316 S. |
| ISBN: | 186152675X |
Staff View
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| 264 | 1 | |a London [u.a.] |b Thomson Learning |c 2002 | |
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Record in the Search Index
| _version_ | 1804128988940992512 |
|---|---|
| adam_text | Contents
List of exhibits ix
List of figures x
List of tables xj
Preface xjji
Preface to second edition xv
Preface to third edition xvjj
1 Introduction 1
1.1 The public sector planning process 3
1.2 Allocating public expenditure within the UK 13
1.3 The Citizen s Charter 13
1.4 The Financial Management Initiative 15
1.5 The National Health Service 17
1.6 Local government 21
1.7 The nationalized industries and public corporations 25
1.8 Accounting for capital assets in the public sector 26
1.9 Summary 27
1.10 Conclusion 29
Appendix: Summary of the supply process 29
2 Operational and service based costing 3]
2.1 The use of costs in efficiency and value for moni«y studies 32
2.2 Unit cost statements 34
2.3 The measurement and control of overheads 3S
2.4 The advantages of full apportionment 39
2.5 Criticisms of full apportionment 40
2.6 An example of overhead recovery 43
2.7 An application within the NHS 45
2.8 Activity based costing (ABC) 46
2.9 Summary 47
Questions 52
vi Contents
3 Cost variability and relevant costs 57
3.1 Cost classification by behaviour 57
3.2 Revenue and contribution 60
3.3 The importance of cost behaviour 61
3.4 Problems relating to the cost behaviour approach 65
3.5 Incremental analysis using relevant costs 67
3.6 Relevant costs and developments 69
3.7 Costing and survival 70
3.8 Summary 71
Questions 72
4 Budgeting 83
4.1 The objectives of annual budget preparation 83
4.2 Approaches to the budgetary process 86
4.3 The bid system 87
4.4 Financial planning systems 89
4.5 Planning programming budgeting systems (PPBS) 91
4.6 Zero based budgeting (ZBB) 94
4.7 Formula funding 96
4.8 A practical approach to budgeting 98
4.9 Budgeting in a competitive environment 102
4.10 Summary 112
Questions 113
5 Budgetary control 125
5.1 Essentials of a system of budgetary control 126
5.2 Commitment accounting 127
5.3 Expenditure profiling 128
5.4 Virement I28
5.5 Supplementary estimates 130
5.6 Reports 130
5.7 Controlling central government expenditure 130
5.8 Flexible budgeting and performance measurement 134
5.9 Control by standards I36
5.10 Examination of variances 13^
5.11 Control of fixed overheads I42
5.12 Control of capital programmes 143
5.13 Human aspects of budgetary control 144
5.14 Control through performance 1^
5.15 Summary 146
Questions 150
6 The management of working capital 157
6.1 Treasury management 1^8
6.2 Cash management 159
6.3 Bank reconciliation 162
6.4 Transfer of money 1 3
6.5 Alternative investment instruments I 4
Contents vii
6.6 Borrowing 155
6.7 The practice of investment management 165
6.8 Management of debtors 166
6.9 Management of creditors 169
6.10 Management of stock 170
6.11 Summary 172
Questions 174
7 The financing of capital expenditure 181
7.1 The central objective in capital financing 181
7.2 Financing from revenue 182
7.3 Financing by borrowing 185
7.4 Financing from reserves 186
7.5 Financing by leasing 187
7.6 Capital expenditure controls and local authorities 189
7.7 Capital expenditure controls and the National Health Service 191
7.8 Special topic 1: The Public Finance Initiative (PFI) 192
7.9 Special topic 2: Setting a borrowing strategy 194
7.10 Special topic 3: A property leaseback deal 198
7.11 Special topic 4: Derivatives 200
7.12 Summary 203
Questions 204
S Capital budgets and capital programmes 207
8.1 The definition of capital expenditure 208
8.2 The generation of new projects 209
8.3 The multi year capital programme 210
8.4 The detailed project appraisal 211
8.5 The administrative ranking of projects 215
8.6 Summary 217
Questions 222
9 Project appraisal 229
9.1 Discounted cash flow 229
9.2 Ranking projects 232
9.3 Risk and uncertainty 232
9.4 The cost of capital 233
9.5 Inflation 234
9.6 Other techniques of in vestment appraisal 236
9.7 Cost benefit analysis 236
9.8 Cost effectiveness analysis 239
9.9 Summary 243
Questions 248
10 The audit of public organizations 255
10.1 The audit of central government 256
10.2 The health service 258
10.3 Local government 259
viii Contents
10.4 Best value 262
10.5 The public corporations 263
10.6 Value for money auditing 264
10.7 Sources of value for money studies 265
10.8 Undertaking a value for money study 266
10.9 Effectiveness auditing 267
10.10 Summary 268
Questions 272
11 Case studies
11.1 Service level agreement ambulance service 277
11.2 The Ministry of Supply 278
11.3 Central administration charges finance section 281
11.4 Vehicle replacement 282
11.5 Computer recharges 284
11.6 Falling school rolls 286
11.7 Capital financing policy 287
11.8 NHS case costing 288
11.9 Private Finance Initiative 289
11.10 An occupational health unit 290
11.11 Blood collection service 292
11.12 The bridge 293
11.13 The manager s dilemma 294
11.14 University budgeting: Colingbourne Metropolitan University 297
11.15 University budgeting: The University of Shangri La 300
Appendix 305
References and further reading 307
Index 313
List of exhibits
2.1 Unit cost statements 48
2.2 Apportionment 50
5.1 Managing public expenditure Hackney Borough Council 147
5.2 Public service agreements Department of Social Security 148
6.1 Transplant costs and credit 167
6.2 Delaying payment 169
6.3 Transplant maintaining stock 172
8.1 Estimation of capital payments 218
9.1 Discounted cash flow 231
9.2 Inflation 234
9.3 Desiderata principles 241
9.4 Cost effectiveness analysis 243
9.5 Cost benefit analysis 246
10.1 Value for money audit 268
10.2 Systems and procedures 270
10.3 Marketing and pricing policies 271
List of figures
3.1 Variable costs 58
3.2 Fixed costs 58
3.3 Semi variable costs 59
3.4 Step costs 60
3.5 Breakeven charts 63
3.6 Regression analysis and semi variable costs 67
4.1 2000/01 Budget exercise 85
4.2 Continuum of models of the budget process 86
4.3 The annual cycle incremental bid system 87
{Source: CIPFA, 1990)
4.4 The annual cycle financial plan 91
(Source: CIPFA, 1990)
5.1 Variance tree for Blaenwent street sweeping and cleaning contract: 140
Budget period 1
7.1 Calculation of interest charges in Table 7.2 184
7.2 Effect of leasing on return of assets 189
7.3 Loans available during the next three months 197
7.4 Calculation of the average loan period 19°
7.5 Main steps in a lease leaseback deal 199
7.6 Initial position 20°
10.1 Incorporating VFM studies in the overall audit plan 265
List of tables
1.1 Public expenditure and planning process adopted and used by the 5
Conservative administration
1.2 Selected service comparison 6
{Source: HM Government, 1999a)
1.3 Public expenditure 1997/98 2001/02: Summary 7
{Source: HM Government, 2000a, b)
1.4 Departmental expenditure limits 1994/95 2003/04 8
{Source: HM Government, 2000a, b)
1.5 Total managed expenditure limits 1994/95 2003/04 9
{Source: HM Government, 2000a, b)
1.6 Comparison between an NHS trust hospital and a directly managed unit 19
2.1 Example of a unit cost statement 34
2.2 Print unit: Budget for year ended 31 March 2001 44
2.3 ABC classification of activities applied to a university 47
2.4 Unit cost statement: Homes for the aged (Glamwent CC) 49
3.1 The contribution approach 60
3.2 Segmented operations and contribution 61
3.3 Budgeted costs for shrub growing operation 63
3.4 Contribution per acre from the shrubs 64
3.5 Maximum contribution and profit available 64
3.6 Alternative methods of disposing of ambulance 68
3.7 Relevant costs and revenues 68
4.1 Home for the elderly: Expenditure for 9 months to 31 December 2000 98
4.2 Home for the elderly: Estimated out turn expenditure for year ended 100
31 March 2001
4.3 Home for the elderly: Estimated expenditure for year ended 31 March 2002 101
4.4 Budgeted monthly profit and loss accounts 2001/02 106
4.5 Budgeted monthly cash flow statements 2001/02 107
4.6 Charge for overdraft: Budgeted monthly cash flow statements 2001/02 108
4.7 Accounting for interest: Budgeted monthly profit and loss account 2001/02 109
4.8 Interest rate reduction: Budgeted monthly cash flow statements 2001/02 110
4.9 Interest rate reduction: Budgeted monthly profit and loss accounts 2001/02 111
5.1 Energy profile 129
5.2 Budget monitoring report (extract): A new university out turn to month 8 132
xii List of tables
5.3 Catering budget for a hospital ward 135
5.4 Street sweeping and cleaning operation flexible budget exercise 137
5.5 Blaenwent street sweeping and cleaning contract: Budget period 1 138
5.6 Reconciliation of budget statement with actual results: Budget period 1 141
5.7 Ground improvement budget 143
6.1 Extracts from consolidated balance sheets as at 31 March 2000 158
6.2 Cashshire County Council cash flow forecast 161
7.1 Projected financing needs 182
7.2 Pay as you go and borrowing compared 183
7.3 Pay as you go and council tax levels 184
7.4 Composition of current debt 196
7.5 Estimated borrowing requirements 196
8.1 An outline capital programme 211
8.2 Project X: Home for the aged: capital payments 213
8.3 Example of a statement of annual RCCE: Project X: Home for the aged: 214
estimate of revenue consequences in first full year 2001/02
8.4 Desiderata and weightings resulting from team discussions 216
8.5 Results of desiderata scoring 217
10.1 The concepts of best value 262
10.2 Guide to carrying out a value for money exercise 267
|
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| spelling | Coombs, Hugh M. Verfasser aut Public sector financial management H. M. Coombs and D. E. Jenkins 3. ed. London [u.a.] Thomson Learning 2002 XVII, 316 S. txt rdacontent n rdamedia nc rdacarrier Finanzwirtschaft Finance, Public Great Britain Accounting Finance, Public Great Britain Accounting Problems, exercises, etc Finance, Public Great Britain Management Finance, Public Great Britain Management Problems, exercises, etc Managerial accounting Great Britain Managerial accounting Great Britain Problems, exercises, etc Öffentliche Ausgaben (DE-588)4043136-8 gnd rswk-swf Finanzmanagement (DE-588)4139075-1 gnd rswk-swf Öffentlicher Sektor (DE-588)4056673-0 gnd rswk-swf Verwaltung (DE-588)4063317-2 gnd rswk-swf Großbritannien Großbritannien (DE-588)4022153-2 gnd rswk-swf Großbritannien (DE-588)4022153-2 g Finanzmanagement (DE-588)4139075-1 s Verwaltung (DE-588)4063317-2 s DE-604 Öffentlicher Sektor (DE-588)4056673-0 s 1\p DE-604 Öffentliche Ausgaben (DE-588)4043136-8 s 2\p DE-604 Jenkins, David Ellis Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009674589&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 2\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Coombs, Hugh M. Jenkins, David Ellis Public sector financial management Finanzwirtschaft Finance, Public Great Britain Accounting Finance, Public Great Britain Accounting Problems, exercises, etc Finance, Public Great Britain Management Finance, Public Great Britain Management Problems, exercises, etc Managerial accounting Great Britain Managerial accounting Great Britain Problems, exercises, etc Öffentliche Ausgaben (DE-588)4043136-8 gnd Finanzmanagement (DE-588)4139075-1 gnd Öffentlicher Sektor (DE-588)4056673-0 gnd Verwaltung (DE-588)4063317-2 gnd |
| subject_GND | (DE-588)4043136-8 (DE-588)4139075-1 (DE-588)4056673-0 (DE-588)4063317-2 (DE-588)4022153-2 |
| title | Public sector financial management |
| title_auth | Public sector financial management |
| title_exact_search | Public sector financial management |
| title_full | Public sector financial management H. M. Coombs and D. E. Jenkins |
| title_fullStr | Public sector financial management H. M. Coombs and D. E. Jenkins |
| title_full_unstemmed | Public sector financial management H. M. Coombs and D. E. Jenkins |
| title_short | Public sector financial management |
| title_sort | public sector financial management |
| topic | Finanzwirtschaft Finance, Public Great Britain Accounting Finance, Public Great Britain Accounting Problems, exercises, etc Finance, Public Great Britain Management Finance, Public Great Britain Management Problems, exercises, etc Managerial accounting Great Britain Managerial accounting Great Britain Problems, exercises, etc Öffentliche Ausgaben (DE-588)4043136-8 gnd Finanzmanagement (DE-588)4139075-1 gnd Öffentlicher Sektor (DE-588)4056673-0 gnd Verwaltung (DE-588)4063317-2 gnd |
| topic_facet | Finanzwirtschaft Finance, Public Great Britain Accounting Finance, Public Great Britain Accounting Problems, exercises, etc Finance, Public Great Britain Management Finance, Public Great Britain Management Problems, exercises, etc Managerial accounting Great Britain Managerial accounting Great Britain Problems, exercises, etc Öffentliche Ausgaben Finanzmanagement Öffentlicher Sektor Verwaltung Großbritannien |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009674589&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT coombshughm publicsectorfinancialmanagement AT jenkinsdavidellis publicsectorfinancialmanagement |