A new management model for government integrating activity based costing, the balanced scorecard and total quality management with the planning精品.pdfVIP

A New Management Model for Government: Integrating Activity Based Costing, the Balanced Scorecard and Total Quality Management with the Planning, Programming and Budgeting System Francois Melese, James Blandin and Sean OíKeefe ABSTRACT Modern governments throughout the world face the same basic set of management challenges: a) to improve effectivenessóemphasizing outputs over inputs; b) to improve efficiencyómanaging costs; and c) to improve accountabilityótying budgets to performance. This paper builds a new management model for government that addresses these challenges. Combining key principles of Activity Based Costing (ABC), the Balanced Scorecard (BSC), and Total Quality Management (TQM) with the spirit of the Planning, Programming and Budgeting System (PPBS) a new model emerges that bridges the gap between business and government. This integrated public management model is applied to generate fresh insights into two ongoing U.S. federal management initiatives: i) the Congressionally-mandated ìGovernment Performance and Results Actî (GPRA), and ii) the Presidentís ìManagement Agenda.î INTRODUCTION Modern governments throughout the world face the same basic set of management challenges: a) to improve effectivenessóemphasizing outputs over inputs; b) to improve efficiencyómanaging costs; and c) to improve accountabilityótying budgets to performance. To assist public officials to address these challenges, this paper offers a new integrated public management model called the ìSuper-Unified Customer and Cost 1 Evaluati