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Managerial Cost Accounting Resources


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Managerial Cost Accounting Resources
Due to increased interest in FASAB cost accounting guidance, staff has assembled selected managerial cost accounting resources on this webpage. Presentation of an item on this page does not alter its standing in the GAAP hierarchy and is not intended as an endorsement of the views expressed by the authors of the resources presented.
If you wish to suggest additional resources, please e-mail FASAB staff.
FASAB Resources
MCA standards and other pronouncements issued by FASAB as well as informational material from two forums on MCA hosted by FASAB
SFFAS 4, Managerial Cost Accounting Concepts and Standards (PDF)The current version of FASAB’s accounting standard on managerial cost accounting—Statement of Federal Financial Accounting Standards (SFFAS) 4, Managerial Cost Accounting Concepts and Standards for the Federal GovernmentSFFAS 4, Glossary of Terms (PDF)Glossary of cost accounting terms established in SFFAS 4
Interpretation 6, Accounting for Imputed Intra-departmental Costs (PDF)The current version of FASAB’s interpretation on accounting for imputed intradepartmental costs
Technical Release 8, Clarification of Standards Relating to Inter Entity Costs (PDF)The current version of a technical release developed by FASAB’s Accounting and Auditing Policy Committee to clarify the standards in SFFAS 4 relating to inter-entity costs
Forum on Managerial Cost Accounting: Requirements, Uses, and Best PracticesAgenda, speaker bios, presentation slides, and video recordings from the first FASAB forum on managerial cost accounting
Forum on Managerial Cost Accounting Part II: Usefulness of MCA Beyond the WidgetsAgenda, speaker bios and presentation slides from the second FASAB forum on managerial cost accounting
Other Federal Resources
Guides and manuals on cost accounting developed by other federal agencies
Managerial Cost Accounting Implementation Guide – February 1998 (PDF)This February 1998 Managerial Cost Accounting Implementation Guide, which was developed by the Chief Financial Officers’ Council’s Governmentwide Cost Accounting Committee, is a technical practice aid to assist Federal entities in implementing cost accountingSystem Requirements for Managerial Cost Accounting – February 1998 (PDF)This February 1998 System Requirements for Managerial Cost Accounting, which was developed by the Joint Financial Management Improvement Program, presents requirements for software designed to support managerial cost accounting in a Federal agency
GAO Cost Estimating and Assessment Guide (PDF)This March 2009 guide, which was developed by the U.S. Government Accountability Office (GAO), establishes a consistent methodology that is based on best practices and that can be used across the Federal Government for developing, managing, and evaluating capital program cost estimates
Reference Material on Cost Accounting
Reports and other reference material developed by nongovernmental organizations
AGA – Performance Based Management (PDF)Association of Government Accountants (AGA) Corporate Partner Advisory Group (CPAG) Research Report No. 20, *Performance-Based Management*, March 2009AGA Research Report on Managerial Cost Accounting (PDF)AGA CPAG Research Report No. 22, *Managerial Cost Accounting in the Federal Government: Providing Useful Information for Decision Making*, September 2009
IFAC – Evaluating and Improving Costing in Organizations (PDF)International Federation of Accountants (IFAC), Professional Accountants in Business Committee International Good Practice Guidance—Evaluating and Improving Costing in Organizations, July 2009
IFAC – Perspectives on Cost Accounting for Governments (PDF)IFAC Public Sector Committee, Perspectives on Cost Accounting for Government—International Public Sector Study, September 2000
THE GREEN BOOK: Appraisal and Evaluation in Central Government (PDF)Her Majesty’s Treasury, THE GREEN BOOK: Appraisal and Evaluation in Central Government, Treasury Guidance
CFO Magazine Article regarding cost performance metrics (PDF)In Pursuit of a Cutting Edge—Cost performance may be a useful measure for companies that want to trim spending as effectively as possible, CFO.com, July 15, 2009
Links to organizational Web sites
Links to nongovernmental Web sites that contain information on various cost accounting topics
Government Performance ManagementProvides information about the Government Performance and Results Act (GPRA) and Performance Management, including items addressing:
the origin, intent, and requirements of GPRA,
GPRA’s relationship to other federal management reforms,
Performance-Based Budgeting,
the President’s Management Agenda,
OMB’s Program Assessment Rating Tool
Activity-Based Costing/Management, and
Congressional oversight.Performance Reporting for State and Local GovernmentsGovernmental Accounting Standards Board Service Efforts and Accomplishments Reporting for Governments
The Performance InstituteThe Performance Institutes provides a variety of resources and training on performance measurement for government
RCA InstituteProvides information about resource consumption accounting (RCA), a new management accounting approach


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About
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