运用成本与管理会计工具改进社会项目成本分析与评估方式

Nadini Persaud
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引用次数: 3

摘要

背景:在一个财政资源有限,预算削减是现实,外部资金竞争激烈的环境下管理项目,需要项目管理者和项目评估人员更好地了解项目成本,以便财务资源能够为社会利益而优化。这需要对成本行为进行认真的分析,并正确理解项目的可变成本和固定成本之间的关系,因为这些成本会影响到客户费用和可以服务的客户数量。这些类型的分析在盈利部门是相当常规的,但在其他部门是相当未充分利用。目的:本文将解释如何使用成本和管理会计中的几种常见战略管理工具来呈现更有意义和有用的成本信息,从而提高社会项目决策和成本包容性评估。设置:N / A。干预:N / A。研究设计:桌面审查被用于讨论成本和管理会计的概念和工具概述了这篇文章。本文说明了如何通过增加成本和管理会计的工具来增强经济评估工具的工具包,以加强战略决策。研究结果:本文的结论是,项目的可持续性必须成为游戏的新名称。这就要求项目管理员和项目评估人员开始以不同的方式分析和评估项目成本。在项目成本方面,需要做很多工作来转向一种不同的思考哲学。因此,项目管理人员和项目评估人员必须迎接挑战,接受来自其他学科的成本分析方法,因为使用这些方法对所有相关人员都有益。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Adopting Tools from Cost and Management Accounting to Improve the Manner in Which Costs in Social Programs are Analyzed and Evaluated
Background: Managing programs in an environment where financial resources are limited, budget cuts are a reality, and external funding is now fiercely competitive, necessitate that both program administrators and program evaluators have a better understanding of program costs, so that financial resources can be optimized for societal good. This requires serious analysis of cost behavior and a proper understanding of the relationship between a program's variable costs and fixed costs since these costs have implications for clients fees and the number of clients that can be served. These types of analyses are quite routine in the profitability sector, but are considerably underutilized in other sectors. Purpose: This paper will explain how several common strategic management tools from cost and management accounting can be used to present more meaningful and useful cost information, so that social program decision-making and cost-inclusive evaluations can be enhanced. Setting: N/A. Intervention: N/A. Research Design: A desk review was utilized for the discussion of the cost and management accounting concepts and tools outlined in this paper. The paper illustrates how the toolkit of economic evaluation tools can be enhanced by adding tools from cost and management accounting to enhance strategic decision-making. Findings: This paper concludes by noting that program sustainability must be the new name of the game. This necessitates that program administrators and program evaluators start to analyze and evaluate program costs differently. Much work is needed to move towards a different philosophy of thinking with regards to program costs. Program administrators and program evaluators must therefore rise to the challenge and embrace cost analytical methodologies from other disciplines since the use of such methodologies can be beneficial to all concerned.  
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