Time-driven activity-based costing for public services
Stouthuysen, Kristof Schierhout, Kevin Roodhooft, Filip Reusen, Evelien
Stouthuysen, Kristof
Schierhout, Kevin
Roodhooft, Filip
Reusen, Evelien
Citations
Altmetric:
Publication Type
Journal article with impact factor
Editor
Supervisor
Publication Year
2014-07-04
Journal
Public Money & Management
Book
Publication Volume
34
Publication Issue
4
Publication Begin page
289
Publication End page
296
Publication Number of pages
Collections
Abstract
Public managers must provide better public services at lower costs. To cope with this cost pressure, public management needs a better understanding of relevant cost drivers. The authors explain how they carried out a pilot project on time- driven activity-based costing for two Belgian public swimming-pools and provide evidence of the potential benefits of such analyses.
Research Projects
Organizational Units
Journal Issue
Keywords
44 Human Society, 4407 Policy and Administration, 35 Commerce, Management, Tourism and Services, 3507 Strategy, Management and Organisational Behaviour