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FEDERAL GOVERNMENT MANAGERIAL COST ACCOUNTING

This is the cost of raw materials and goods bought for resale which you used during this accounting period. Make sure you count creditors, that is items delivered to you but which you had not paid for at the end of the period. Do not count items you paid for in this period if they were included as creditors in your last accounts. You should include the value of stock you had on hand and uncompleted work in progress at the start of the period (this must be the closing figure which you used in your last accounts), but exclude the value of stock and work in progress. | OPACLe PUBLIC SECTOR An Oracle White Paper December 2010 FEDERAL GOVERNMENT MANAGERIAL COST ACCOUNTING ORACLE FEDERAL GOVERNMENT MANAGERIAL COST ACCOUNTING Executive Overview.2 Introduction.3 The Benefits of Improved Managerial Cost Accounting Information.4 Statutory Regulatory Compliance.4 Improved Management Information and Decisions.5 Use Case - Shared Services.6 Funding.6 What is Managerial Cost Accounting.7 Managerial Cost Accounting Definition.7 Managerial Cost Accounting Methods.7 Use Case - Working Capital Fund.9 Cost Management Implementation Challenges and Suggested Approach. 9 Implementation Challenges.9 Suggested Approaches.10 Oracle s Solution for Cost Accounting and Cost Management.10 Overview . 10 Stages and Dimensions.11 Use Case - Performance-Based Budgeting and Cost Management.12 Easy to Develop Models.12 Trace Assignment Flows.12 Integrated part of a Performance Management System.13 Conclusion.13 FEDERAL GOVERNMENT MANAGERIAL COST ACCOUNTING Executive Overview Public Sector organizations are constantly challenged to improve their performance in a resource constrained environment. One key to achieving this goal is a detailed understanding of the activities performed in support of the organization s outputs programs and mission and the resources consumed by these activities. To gain this detailed insight and to be able to trace unit cost per output back to the original source costs a robust Managerial Cost Accounting system MCA is required. Oracle s cost management solution is an ideal tool to support the MCA requirements of a Public Sector organization.