Cost Accounting in Public Management

A comprehensive concept for a "new public management" is required if the Austrian public administration system is to boost its efficiency and effectiveness. A core element of any reform of internal administration is to redesign control tools so that they will fully cover output and outcome of public management. Some preliminary efforts have already been made to restructure public accounting and develop a public cost and results accounting system. The object is to calculate actual costs for politically desirous services, which requires determining the imputed costs. Internal providers need to be considered as well. For a new public management to be achieved, the cost and results calculations need to be included in an overall strategy for administrative reform.