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Time-driven activity-based costing for public services

Author

Listed:
  • Kristof Stouthuysen
  • Kevin Schierhout
  • Filip Roodhooft
  • Evelien Reusen

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.

Suggested Citation

  • Kristof Stouthuysen & Kevin Schierhout & Filip Roodhooft & Evelien Reusen, 2014. "Time-driven activity-based costing for public services," Public Money & Management, Taylor & Francis Journals, vol. 34(4), pages 289-296, July.
    • Handle: RePEc:taf:pubmmg:v:34:y:2014:i:4:p:289-296
    DOI: 10.1080/09540962.2014.920202
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    References listed on IDEAS

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    1. Aggie Paulus & Arno van Raak & Femke Keijzer, 2002. "Core Articles: ABC: The Pathway to Comparison of the Costs of Integrated Care," Public Money & Management, Taylor & Francis Journals, vol. 22(3), pages 25-32, July.
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    3. Dixon, R. & Trenchard, P. M., 2001. "Bipolar value-driven joint product costing," Omega, Elsevier, vol. 29(6), pages 479-490, December.
    4. Stern, Roger J., 2010. "United States cost of military force projection in the Persian Gulf, 1976-2007," Energy Policy, Elsevier, vol. 38(6), pages 2816-2825, June.
    5. Armstrong, Peter, 2002. "The costs of activity-based management," Accounting, Organizations and Society, Elsevier, vol. 27(1-2), pages 99-120.
    6. Michela Arnaboldi & Irvine Lapsley, 2003. "Activity based costing, modernity and the transformation of local government," Public Management Review, Taylor & Francis Journals, vol. 5(3), pages 345-375, September.
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    Cited by:

    1. Wen-Hsien Tsai & Jui-Chu Chang & Chu-Lun Hsieh & Tsen-Shu Tsaur & Chung-Wei Wang, 2016. "Sustainability Concept in Decision-Making: Carbon Tax Consideration for Joint Product Mix Decision," Sustainability, MDPI, vol. 8(12), pages 1-22, November.
    2. Pashkevich, Natallia & von Schéele, Fabian & Haftor, Darek M., 2023. "Accounting for cognitive time in activity-based costing: A technology for the management of digital economy," Technological Forecasting and Social Change, Elsevier, vol. 186(PB).

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