|aCost management and control in government :|bleadership driven management's role in fighting the cost war /|cDale R. Geiger.
|aNew York, N.Y. :|bBusiness Expert Press,|c2011.
|ax, 208 p. :|bill. ;|c23 cm.
|aManagerial accounting collection,|x2152-7113
|aIncludes bibliographical references and index.
|aForeword: Blending people, process, and tools to win the cost war -- Introduction: Cost management and control in government -- 1. Opportunities for leadership driven management -- Part I. Stage I cost use: making cost informed decisions -- 2. Developing aggressive, knowledgeable management -- 3. ACEs: building a talented, smart support staff of analytic cost experts -- 4. Army Central Command examples of cost benefit analysis -- Part II. Stage II cost use: creating cost managed organizations -- 5. Constructing interactive, learning oriented processes -- 6. Evolving good cost information -- 7. Organization based operational control processes -- 8. Fort Huachuca U.S. Army Garrison: case study -- 9. Refocusing support functions through role based control processes -- 10. NRaD (Now SPAWAR Systems Center Pacific): case study -- 11. Output based management control -- 12. Bureau of Engraving and Printing -- Part III. Stage III cost use: creating cost managed enterprises -- 13. Implementation issues -- 14. Conclusions -- Notes -- Index.
Government organizations spend enormous amounts of money. They employ a large percentage of the work force. They have an undeniably huge impact on the national economy and wealth. Yet they are, for the most part, unmanaged. What passes for management is a combination of oversight and audit. Oversight is primarily reactive: offering negative feedback for failures and demanding additional rules and regulations to prevent reoccurrences. Audits look for "bright line" discrepancies and clear violations to those rules and regulations. Government operations are often criticized for "waste and mismanagement."Yet the current situation, unfortunately, can best be described as one of "un-management" rather than "mis-management." Government can run better. The purpose of this book is to look at how government can move from "rule driven" to "leadership driven" management. Specifically, it will document and discuss specific examples of successful cost informed decision making and cost management and control in government. It will also delineate the requirements of such success and explore the special needs of transforming the management culture of government from its well embedded past practices to a new paradigm of leadership driven management.