Value-based management in government / (Record no. 75097)

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control field CITU
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control field 20230221104305.0
007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION
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020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9781119660163
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9781119660187
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9781119660125
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
Cancelled/invalid ISBN 9781119658672
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng.
082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 352.40973
Edition number 23
100 1# - MAIN ENTRY--PERSONAL NAME
Preferred name for the person 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.
263 ## - PROJECTED PUBLICATION DATE
Projected publication date 2001
264 #1 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Place of publication, distribution, etc Hoboken, New Jersey :
Name of publisher, distributor, etc Wiley,
Date of publication, distribution, etc [2020]
300 ## - PHYSICAL DESCRIPTION
Extent 1 online resource (xvii, 288 pages).
336 ## - CONTENT TYPE
Content type term text
Content type code txt
Source rdacontent
337 ## - MEDIA TYPE
Media type term computer
Media type code c
Source rdamedia
338 ## - CARRIER TYPE
Carrier type term online resource
Carrier type code cr
Source rdacarrier
490 0# - SERIES STATEMENT
Series statement Corporate F&A series
500 ## - GENERAL NOTE
General note ABOUT THE AUTHOR<br/>DR. DOUGLAS W. WEBSTER is a past chief financial officer (CFO) of both the US Department of Education and US Department of Labor, overseeing financial management of budgets exceeding $60 billion. As a management consultant, he has led consulting engagements at over two dozen federal agencies in strategic planning, risk management, cost management, and organizational change management.<br/><br/>GARY COKINS is an internationally recognized expert on advanced cost management and performance improvement. His career was in consulting with Deloitte, KPMG, EDS, and SAS. He is the founder of Analytics-Based Performance Management, an advisory firm, and he has written numerous books on activity-based costing and management, including Performance Management and Predictive Business Analytics.
504 ## - BIBLIOGRAPHY, ETC. NOTE
Bibliography, etc Includes bibliographical references and index.
505 0# - CONTENTS
Formatted contents note TABLE OF CONTENTS<br/>About the Authors vii<br/><br/>Acknowledgments ix<br/><br/>Foreword xi<br/><br/>Preface xiii<br/><br/>Part One: Value-Based Management in Government Concepts and Components 1<br/><br/>Chapter 1 Challenges and Solutions to Address Dissatisfaction of Citizens and Taxpayers 3<br/><br/>Chapter 2 Generating Value in a World of Uncertainty 9<br/><br/>Part Two: Strategy Management and Governance 27<br/><br/>Chapter 3 Strategy Setting and Execution: Setting and Linking Goals and Capabilities 29<br/><br/>Chapter 4 The Strategy Map and Its Balanced Scorecard 39<br/><br/>Part Three: Enterprise Performance Management 59<br/><br/>Chapter 5 Exceptional EPM Systems are an Exception 61<br/><br/>Part Four: The Three Rs: Risk, Results, and Resources 71<br/><br/>Chapter 6 Risk Management 73<br/><br/>Chapter 7 Results Management 93<br/><br/>Chapter 8 Resource and Cost Management 101<br/><br/>Part Five: Management Accounting in Government 123<br/><br/>Chapter 9 Understanding ABC/M: A Few Basic Truths 125<br/><br/>Chapter 10 If ABC/M is the Answer, What is the Question? 137<br/><br/>Chapter 11 Fundamentals: What is ABC/M? 155<br/><br/>Chapter 12 Using ABC/M Attributes to Assess Quality and Value-Add 167<br/><br/>Chapter 13 Driver-Based Budgeting and Rolling Financial Forecasts 183<br/><br/>Chapter 14 Implementing ABC/M with Rapid Prototyping 213<br/><br/>Part Six: How Information Technology Impacts VBM 231<br/><br/>Chapter 15 Information Technology as an Enabler 233<br/><br/>Part Seven: Influencing Behavior for VBM 237<br/><br/>Chapter 16 Organizational Change Management 239<br/><br/>Part Eight: The Future 249<br/><br/>Chapter 17 The Future of Public Sector VBM 251<br/><br/>Index 257
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.
520 ## - SUMMARY, ETC.
Summary, etc DESCRIPTION<br/>Provides step-by-step guidance on implementing and using a value-based management system within the government <br/><br/>Countless books on proposed management practices have been written and published over the past century. Some of these have focused on specific management practices for government. In more recent decades, the topics of strategic planning, performance management, cost management and risk management have been extensively covered. However, little has been offered as an approach to integrate these and numerous other management methods and practices in a manner that maximizes the delivery of value to the organization’s key stakeholders. A general management framework is presented in this book in a manner particularly applicable to government organizations. <br/><br/>Value-Based Management in Government introduces a new, integrating framework for management practices that optimizes the balancing of results sought; resources supplied and allocated; and risks accepted. These considerations are all balanced for the purpose of delivering maximum stakeholder value. The book offers guidance on how strategic planning, performance management, cost/resource management, and risk management must all be integrated as part of a portfolio management framework across the organization. The book also discusses the role of information technology (IT) in providing data for insights and decision-making, and the importance of organizational change management to implement the needed organizational and behavioral changes.<br/><br/>Beginning by explaining the concept of Value-Based Management for the public sector and government, the text goes on to explore topics such as the evolutionary stages of maturity of management accounting, the benefit of attributes (e.g., value-add versus nonvalue-add) in cost data, predictive planning with expense projections, risk management, and various performance measurements (e.g., key performance indicators [KPIs] ). This authoritative book:<br/><br/>Discusses a framework for balancing and integrating cost, performance, and risk<br/>Explains IT systems integration issues related to activity-based cost management (ABC/M)<br/>Addresses why some ABC/M implementation projects fail to meet expectations<br/>Describes how quality management efforts can be measured in financial terms<br/>Explores the wider uses of predictive accounting (e.g., driver-based budgeting, what-if scenario analysis)<br/>Provides organizational change management insights and recommendations needed to achieve the required changes in management decision-making.<br/>Value-Based Management in Government is an important source of information for leaders, executives, managers, and employee teams working within or with government organizations.
588 ## - SOURCE OF DESCRIPTION NOTE
Source of description note Description based on print version record and CIP data provided by publisher; resource not viewed.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Finance, Public
Geographic subdivision United States
General subdivision Accounting.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Activity-based costing
Geographic subdivision United States.
655 ## - 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
Display text 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
856 ## - ELECTRONIC LOCATION AND ACCESS
Link text Fulltext available at Wiley Online Library
Uniform Resource Identifier https://onlinelibrary.wiley.com/doi/book/10.1002/9781119660187
942 ## - ADDED ENTRY ELEMENTS
Source of classification or shelving scheme
Item type EBOOK
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Permanent Location Current Location Date acquired Source of acquisition Inventory number Full call number Barcode Date last seen Price effective from Item type
          COLLEGE LIBRARY COLLEGE LIBRARY 2021-09-07 ALBASA 51138 352.40973 W392 2020 CL-51138 2021-09-07 2021-09-07 EBOOK