Until now, cost accounting as a useful tool in hospital financial decision-making has been widely ignored. Although the RCC (ratio of cost to charges) approach still used by 70 percent of healthcare ...

In a prior article, I wrote about the appeal of counting the Federal Government as a customer, because of the size of the government’s budget, as well as its creditworthiness. In that article, I ...

In honor of the release of the 6th Edition of the Government Contracts Compliance Handbook, we are sharing six essential tips for complying with the Cost Accounting Standards (CAS). CAS compliance is ...

Federal regulations require that similar costs be treated consistently as either direct costs or indirect costs, in like circumstances. This regulation imposes a requirement on the University to ...

This paper examines the role of cost accounting in public financial management, focusing on budget credibility, performance-based budgeting, public procurement, and corruption detection. Despite ...

An emerging body of research aims to put dollar figures on the environmental costs of foods we eat every day. By Lydia DePillis When government agencies are choosing how to spend tax dollars, they ...