Feasibility study on implementing cost accounting in the Austrian parliamentary administration


Type Expert Study

Funding Bodies
  • Parlamentsdirektion

Duration June 1, 2007 - June 1, 2008

  • Institute for Public Management and Governance IN (Details)

Tags

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  • Hammerschmid, Gerhard (Former researcher) Project Head
  • Seiwald, Johann (Details)
 

Abstract (German)

The project intends to collect the relevant information and data with regard to the introduction of a cost-accounting system (Kosten-Leistungsrechnung) in the parliamentary administration to allow a knowledgeable decision through the relevant decision making bodies.
There are two leading questions guiding this project:
1) What objectives can a cost accounting system in the specific context of parliamentary administration fulfil and what benefits respective costs can be expected?
2) What should be the design of a cost accounting system in the specific context of parliamentary administration (type of costs, cost centers, cost objects)? What lessons can be drawn from the introduction of cost accounting in the federal administration and how far should the system be tailored.


Abstract (English)

The project intends to collect the relevant information and data with regard to the introduction of a cost-accounting system (Kosten-Leistungsrechnung) in the parliamentary administration to allow a knowledgeable decision through the relevant decision making bodies.
There are two leading questions guiding this project:
1) What objectives can a cost accounting system in the specific context of parliamentary administration fulfil and what benefits respective costs can be expected?
2) What should be the design of a cost accounting system in the specific context of parliamentary administration (type of costs, cost centers, cost objects)? What lessons can be drawn from the introduction of cost accounting in the federal administration and how far should the system be tailored.

Publications

Research report, expert opinion

2008 Hammerschmid, Gerhard, Janisch, Lisa. 2008. Machbarkeitsstudie: Kosten-/Nutzenanalyse der Einführung einer Kosten- und Leistungsrechnung in der Parlamentsdirektion. Wien: Institut für Public Management. (Details)

Expertise

  • cost accounting; management accounting; performance management; public management