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Public Sector Financial Management Paperback – October 26, 2001

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Shrinks by Jeffrey A. Lieberman
Shrinks by Jeffrey A. Lieberman
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Preface To Third Edition 1. INTRODUCTION 1.1 The Public Sector Planning Process 1.2 The Citizen?s Charter 1.3 The Financial Management Initiative 1.4 The National Health Service 1.5 Local Government 1.6 The Nationalized Industries and Public Corporations 1.7 Summary 1.8 Conclusion 1.9 Appendix 1.1: Summary of the Supply Process 2. OPERATIONAL AND SERVICE-BASED COSTING 2.1 The Use of Costs In Efficiency and Value-for-Money Studies 2.2 Unit Cost Statements 2.3 The Measurement and Control of Overheads 2.4 The Advantages of Full Apportionment 2.5 Criticisms of Apportionment 2.6 An Example of Overhead Recovery 2.7 Some Applications within the NHS 2.8 Summary. Questions 3. COST VARIABILITY AND RELEVANT COSTS 3.1 Cost Classification by Behaviour 3.2 Revenue and Contribution 3.3 The Importance of Cost Behaviour 3.4 Problems Relating to the Cost of Behaviour Approach 3.6 Relevant Costs and the 1990s 3.7 Costing and Survival3.8 Summary. Questions 4. BUDGETING 4.1 The Objectives of Annual Budget Preparation 4.2 Approaches to the Budgetary Process 4.3 The Bid System 4.4 Financial Planning Systems 4.5 Planning Programming Budgeting Systems (Ppbs) 4.6 Zero-Based Budgeting (ZBB) 4.7 Formula Funding 4.8 A Practical Approach to Budgeting 4.9 Budgeting in a Competitive Environment 4.10 Summary. Questions 5. BUDGETING CONTROL 5.1 Essentials of a System of Budgetary Control 5.2 Commitment Accounting 5.3 Expenditure Profiling 5.4 Virement 5.5 Supplementary Estimates 5.6 Reports 5.7 Controlling Central Government Expenditure 5.8 Flexible Budgeting and Performance Measurement 5.9 Control By Standards 5.10 Examination of Variances 5.11 Control of Fixed Overheads 5.12 Control of Capital Programmes 5.13 Human Aspects of Budgetary Control 5.14 Summary. Questions 6. THE MANAGEMENT OF WORKING CAPITAL 6.1 Treasury Management 6.2 Cash Management 6.3 Bank Reconciliation 6.4 Transfer of Money 6.5 Alternative Investment Instruments 6.6 Borrowing 6.7 The Practice of Investment Management 6.8 Management of Debtors 6.9 Management of Creditors 6.10 Management of Stock 6.11 Summary. Questions 7. THE FINANCING OF CAPITAL EXPENDITURE 7.1 The Central Objective in Capital Financing 7.2 Financing from Revenue 7.3 Financing by Borrowing 7.4 Financing from Reserves 7.5 Financing by Leasing 7.6 Capital Expenditure Controls and Local Authorities 7.7 Capital Expenditure Controls and the National Health Service 7.8 Special Topic 1: Setting a Borrowing Strategy 7.9 Special Topic 2: A Property Leaseback Deal 7.10 Special Topic 3: Derivatives 7.11 Summary. Questions 8. CAPITAL BUDGETS AND CAPITAL PROGRAMMES 8.1 The Definition of Capital Expenditure 8.2 The Generation of New Products 8.3 The Multi-Year Capital Programme 8.4 Detailed Project Appraisal 8.5 The Administrative Ranking of Projects 8.6 Summary. Questions 9. PROJECT APPRAISAL 9.1 Discounted Cash Flow 9.2 Ranking Projects 9.3 Risk and Uncertainty 9.4 The Cost of Capital 9.5 Inflation 9.6 Other Techniques of Investment Appraisal 9.7 Cost-Benefit Analysis 9.8 Cost-Effectiveness Analysis 9.9 Summary. Questions 10. THE AUDIT OF PUBLIC SECTOR ORGANIZATIONS 10.1 The Audit of Central Government 10.2 The Health Service 10.3 Local Government 10.4 The Public Corporations 10.5 Value-for-Money Auditing 10.6 Sources of Value-For-Money Study 10.8 Effectiveness Auditing 10.9 Summary. Questions. Appendix: Present Value of 1. 11. Case studies, References, Further reading, Index.

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Public Sector Financial Management
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