3rd Edition

Cost and Optimization in Government An Introduction to Cost Accounting, Operations Management, and Quality Control

By Aman Khan Copyright 2022
466 Pages 36 B/W Illustrations
by Routledge

466 Pages 36 B/W Illustrations
by Routledge

The careful management of costs and operations are two of the most essential elements for successful operation of any organization – public, private, or nonprofit. This book demonstrates that a good grounding in cost basics, especially those related to cost accounting, operations management, and quality control can help all organizations, in particular government, increase efficiency, improve... Read more

Part I: Cost Basics

1. Introduction

2. Cost Classification

3. Cost Behavior

4. Cost Analysis

5. Cost Assignment

6. Cost Allocation

7. Cost Control

Part II: Optimization Basics

8. Classical Optimization

9. Mathematical programming

10. Network Analysis

11. Productivity Measurement

12. Games and Decisions

Part III: A Special Case in Cost and Optimization

13. Quality Control

14. Concluding Observations

Biography

Aman Khan, PhD, is Professor of Political Science and Public Administration at Texas Tech University, where he teaches public budgeting, financial management, and cost and managerial accounting in government and nonprofit organizations. He is the author and co-author of several dozen publications in professional journals and edited volumes, including seven books. His most recent publications include US Infrastructure: Challenges and Directions for the 21st Century (coeditor: Dr. Klaus Becker) and Fundamentals of Public Budgeting and Finance. Trained as an economist and planner, Dr. Khan has an MS in Urban & Regional Planning, an MA in Economics, and a PhD in Public Administration with specializations in public budgeting and finance. He previously served as Director of the Graduate Program in Public Administration at Texas Tech University and also taught graduate finance at a business school. Dr. Khan is the founder and current Director of the Institute of Governmental Finance, which provides, among others, professional training to middle- and upper-level managers in government and elected officials.

“This book is both a strong reference manual for practitioners in public finance and operations fields and a good textbook for the training of future public financial and operations managers. The material will stand the test of time as an essential  resource  for  practitioners  while  remaining  accessible  for  students.  The extended examples and figures demonstrate thoroughly the principles and techniques explained in the text.” - Kenneth A. Kriz, University of Illinois, Springfield, USA