Publication:
A New Management Model for Government: Integrating Activity Based Costing, the Balanced Scorecard and Total Quality Management with the Planning, Programming and Budgeting System

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Authors
Melese, Francois
Blandin, James
O'Keefe, Sean
Subjects
Advisors
Date of Issue
2004
Date
2004
Publisher
International Public Management Network
Language
Abstract
Modern governments throughout the world face the same basic set of management challenges: a) to improve effectiveness--emphasizing outputs over inputs; b) to improve efficiency--managing costs; and c) to improve accountability--tying 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 "Government Performance and Results Act" (GPRA), and ii) the President's "Management Agenda."
Type
Article
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Organization
Naval Postgraduate School (U.S.)
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Format
28 p.
Citation
Melese, Francois, James Blandin, and Sean O'Keefe. "A new management model for government: Integrating Activity Based Costing, the Balanced Scorecard, and Total Quality Management with the Planning, Programming and Budgeting System." International Public Management Review 5.2 (2004): 103-131.
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This publication is a work of the U.S. Government as defined in Title 17, United States Code, Section 101. Copyright protection is not available for this work in the United States.
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