Managerial Cost Accounting Concepts and Standards for the Federal Government: Statement of Federal Accounting Standards

DIANE Publishing Company

1996년 9월 · DIANE Publishing

eBook 정보

The accounting concepts and standards in this document are aimed at providing timely and reliable information on the full cost of federal programs, their activities, and outputs. Meant to be used by the Congress and federal executives in making decisions about allocating federal resources, authorizing and modifying programs, and evaluating program performance. The ideas presented allow maximum flexibility for agency managers in developing costing methods that are best suited to their operational environment.