APPA Library

"Part 2: Budgeting & Accounting. Chapter 2: Basic Principles of Cost Accounting"
Author: Gardiner, William S.
Published In: Facilities Management: A Manual for Plant Administration, first edition
Date: 1984

Since a part of the budgeting process depends on the records of past department experience, the statistical material that is made available to the budget officer can often make the difference in the level of funding that is granted by the funding authority.  Covers maintaining records of current and past expenditures, employee records, and charges to user departments; keeping up-to-date cumulative records of payroll, material and equipment costs, and contract services costs; billings; and collecting reports of building service costs, task costs, project costs, material and equipment purchases.

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