Value-based management in government / (Record no. 80297)
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| fixed length control field | 05928cam a2200673 i 4500 |
| 001 - CONTROL NUMBER | |
| control field | on1133661484 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OCoLC |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20201009115529.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m o d |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr ||||||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 191206s2020 njua o 001 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER | |
| LC control number | 2019046550 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | DLC |
| Language of cataloging | eng |
| Description conventions | rda |
| Transcribing agency | DLC |
| Modifying agency | OCLCO |
| -- | DG1 |
| -- | YDX |
| -- | OCLCF |
| -- | YDX |
| -- | N$T |
| -- | RECBK |
| -- | UKMGB |
| -- | UKAHL |
| 015 ## - NATIONAL BIBLIOGRAPHY NUMBER | |
| National bibliography number | GBC013569 |
| Source | bnb |
| 016 7# - NATIONAL BIBLIOGRAPHIC AGENCY CONTROL NUMBER | |
| Record control number | 019690895 |
| Source | Uk |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781119660163 |
| Qualifying information | electronic book |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 1119660165 |
| Qualifying information | electronic book |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781119660187 |
| Qualifying information | electronic book |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 1119660181 |
| Qualifying information | electronic book |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 1119660122 |
| Qualifying information | electronic book |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781119660125 |
| Qualifying information | (electronic bk.) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9781119658672 |
| Qualifying information | hardcover |
| 029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC) | |
| OCLC library identifier | AU@ |
| System control number | 000066624241 |
| 029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC) | |
| OCLC library identifier | UKMGB |
| System control number | 019690895 |
| 029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC) | |
| OCLC library identifier | CHVBK |
| System control number | 582679974 |
| 029 1# - OTHER SYSTEM CONTROL NUMBER (OCLC) | |
| OCLC library identifier | CHNEW |
| System control number | 001077447 |
| 035 ## - SYSTEM CONTROL NUMBER | |
| System control number | (OCoLC)1133661484 |
| 037 ## - SOURCE OF ACQUISITION | |
| Stock number | 9781119660163 |
| Source of stock number/acquisition | Wiley |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | pcc |
| 043 ## - GEOGRAPHIC AREA CODE | |
| Geographic area code | n-us--- |
| 050 04 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HJ9750 |
| Item number | .W43 2020 |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 352.40973 |
| Edition number | 23 |
| 049 ## - LOCAL HOLDINGS (OCLC) | |
| Holding library | MAIN |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Webster, Douglas W., |
| Dates associated with a name | 1948- |
| Relator term | author. |
| 245 10 - TITLE STATEMENT | |
| Title | Value-based management in government / |
| Statement of responsibility, etc. | Douglas W. Webster and Gary Cokins. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Hoboken, New Jersey : |
| Name of producer, publisher, distributor, manufacturer | John Wiley & Sons, Inc., |
| Date of production, publication, distribution, manufacture, or copyright notice | [2020] |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource (xvii, 270 pages). |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | n |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | nc |
| Source | rdacarrier |
| 490 1# - SERIES STATEMENT | |
| Series statement | Wiley corporate F&A series |
| 500 ## - GENERAL NOTE | |
| General note | Includes index. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | "This book consists of 13 chapters and three appendices:Chapter 1 describes why activity-based cost management has become so relevant for the public sector and government organizations.Chapters 2, 3, and 4 describe why managerial accounting has evolved from reporting budget and spending information to calculating the costs of outputs of all forms. These chapters describe how activity-based cost systems are constructed and designed. They also provide insight into why misconceptions cause some ABC/M implementation projects to fall short of expectations.Chapter 5 describes a bonus that comes with ABC/M: attributes. Attributes provide an additional dimension to the cost data to tag and score various types of costs. For example, the organization can view its cost structure based on where it is adding greater or less value. Another example describes how quality management efforts can be quantified in financial terms.Chapter 6 addresses the topic of performance measurements and how ABC/M supports strategy mapping and balanced scorecard principles.Chapter 7 advances the use of ABC/M for predictive planning purposes. Here we discuss not only reforms to budgeting, but the broader uses of predictive accounting as well.Chapter 8 introduces the concept of risk management and why there is an increasing need to develop a comprehensive framework for balancing and integrating cost, performance, and risk management.Chapter 9 describes how ABC/M can be implemented quickly using rapid prototyping techniques. This method is in stark contrast to the traditional approach of taking years to construct massive, detailed ABC/M systems while postponing results.Chapter 10 presents a series of examples of public sector organizations that have implemented ABC/M.Chapter 11 describes critical success factors for implementing ABC/M and what pitfalls to avoid.Chapter 12 touches on information technology systems integration issues related to ABC/M.Chapter 13 concludes the book with a crystal ball description as to where ABC/M is likely to evolve. It summarizes the book's central theme that managerial accounting will become the managerial economics for better decision making. In 1995, the Financial Accounting Standards Board (FASAB) issued Statements of Federal Financial Accounting Standards No. 4 (SFFAS No. 4), Managerial Cost Accounting Concepts and Standards. SFFAS No. 4 mandated the use of managerial cost accounting by federal entities. Activity-based costing/management (ABC/M) is one of several forms of managerial cost accounting mentioned in SSFAS No. 4, and the FASAB "...encourages government entities to study its potential within their own operations." Over the years, ABC/M has become the most frequently used formal managerial cost accounting method in the federal government. Activity-based costing (ABC) is a costing method that assigns indirect costs to activities and to the products based on each product's use of activities. Activity-based costing is based on the premise: Products consume activities; activities consume resources. Activity-based management (ABM) is a method of identifying and evaluating activities that a business performs, using activity-based costing to carry out a value chain analysis/re-engineering initiative to improve strategic and operational decisions in an organization"-- |
| Assigning source | Provided by publisher. |
| 588 ## - SOURCE OF DESCRIPTION NOTE | |
| Source of description note | Description based on online resource; title from digital title page (viewed on February 13, 2020). |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc. note | Includes bibliographical references and index. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | John Wiley and Sons |
| Provenance (VM) [OBSOLETE] | Wiley Frontlist Obook All English 2020 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Finance, Public |
| Geographic subdivision | United States |
| General subdivision | Accounting. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Activity-based costing |
| Geographic subdivision | United States. |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | BUSINESS & ECONOMICS / Accounting / Managerial. |
| Source of heading or term | bisacsh |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Activity-based costing. |
| Source of heading or term | fast |
| Authority record control number or standard number | (OCoLC)fst00796293 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Finance, Public |
| General subdivision | Accounting. |
| Source of heading or term | fast |
| Authority record control number or standard number | (OCoLC)fst00924478 |
| 651 #7 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME | |
| Geographic name | United States. |
| Source of heading or term | fast |
| Authority record control number or standard number | (OCoLC)fst01204155 |
| 655 #4 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Cokins, Gary, |
| Relator term | author. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| Main entry heading | Webster, Douglas W., 1948- |
| Title | Value-based management in government |
| Place, publisher, and date of publication | Hoboken, New Jersey : Wiley, [2020] |
| International Standard Book Number | 9781119658672 |
| Record control number | (DLC) 2019046549 |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
| Uniform title | Wiley corporate F & A series. |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://doi.org/10.1002/9781119660187">https://doi.org/10.1002/9781119660187</a> |
| Public note | Wiley Online Library |
| 994 ## - | |
| -- | 92 |
| -- | DG1 |
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