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Value-Based Management in Government

Penned By Gary Cokins
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4.85
75,439 Global Ratings
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Value-Based Management in Government

Penned By Gary Cokins
4.85 75,439 Ratings
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Editor's Note:
This book consists of 13 chapters and three appendices: Chapter 1 describes why activity-based cost management has become so relevant for the public sector and government organizations.Chapters 2, 3, and 4 describe why managerial accounting has evolved from reporting budget and spending information to calculating the costs of outputs of all forms. These chapters describe how activity-based cost systems are constructed and designed. They also provide insight into why misconceptions cause some ABC/M implementation projects to fall short of expectations.Chapter 5 describes a bonus that comes with ABC/M: attributes. Attributes provide an additional dimension to the cost data to tag and score various types of costs. For example, the organization can view its cost structure based on where it is adding greater or less value. Another example describes how quality management efforts can be quantified in financial terms.Chapter 6 addresses the topic of performance measurements and how ABC/M supports strategy mapping and balanced scorecard principles.Chapter 7 advances the use of ABC/M for predictive planning purposes. Here we discuss not only reforms to budgeting, but the broader uses of predictive accounting as well.Chapter 8 introduces the concept of risk management and why there is an increasing need to develop a comprehensive framework for balancing and integrating cost, performance, and risk management.Chapter 9 describes how ABC/M can be implemented quickly using rapid prototyping techniques. This method is in stark contrast to the traditional approach of taking years to construct massive, detailed ABC/M systems while postponing results.Chapter 10 presents a series of examples of public sector organizations that have implemented ABC/M.Chapter 11 describes critical success factors for implementing ABC/M and what pitfalls to avoid.Chapter 12 touches on information technology systems integration issues related to ABC/M.Chapter 13 concludes the book with a crystal ball description as to where ABC/M is likely to evolve. It summarizes the book's central theme that managerial accounting will become the managerial economics for better decision making.

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Gary Cokins
The Mind Behind the Work
Gary Cokins

Gary Cokins is a writer and avid reader based in the Pacific Northwest. Before pursuing writing full-time, they spent over a decade working in education. When not working on their next book, Gary Cokins can usually be found hiking with their dog or trying out new coffee shops in their neighborhood.

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Susan Campbell
Susan Campbell April 25, 2024
"Took a moment to build, but the payoff was spectacular. The middle had a deliberate pace, but the climax was phenomenal. Quite impressive overall."
Gary Taylor
Gary Taylor January 08, 2024
"An acceptable diversion. Certain acts were fascinating, while others felt like a slight endeavor to complete. Perhaps more aligned with a different audience's tastes."
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James  Davis
James Davis April 21, 2024
"Honestly one of the most premium reading experiences lately. I became deeply invested in the protagonist's journey. A masterclass in storytelling. Worth every moment spent reading."
George Walker
George Walker June 05, 2025
"A profoundly satisfying read. I became deeply invested in the protagonist's journey. A masterclass in storytelling. An effortless 5 stars."
Sharon Martin
Sharon Martin June 09, 2024
"Absolutely brilliant. The prose is exquisite. It’s accessible yet undeniably sophisticated. An absolute must-read for connoisseurs of the genre."
Sharon Young
Sharon Young January 02, 2025
"Honestly one of the most premium reading experiences lately. I became deeply invested in the protagonist's journey. A masterclass in storytelling. I am now a lifelong fan of this author."
Stephanie Reyes
Stephanie Reyes October 01, 2024
"Such a rich narrative. The author orchestrated a breathtaking finale. Truly a work of art. A true literary gem."
Eric Williams
Eric Williams March 19, 2024
"A profoundly satisfying read. I became deeply invested in the protagonist's journey. A masterclass in storytelling. A true literary gem."
Susan Evans
Susan Evans August 21, 2025
"I thoroughly enjoyed the elegance of it. The middle had a deliberate pace, but the climax was phenomenal. Quite impressive overall."
Joshua Robinson
Joshua Robinson March 05, 2024
"Honestly one of the most premium reading experiences lately. The author orchestrated a breathtaking finale. Truly a work of art. Worth every moment spent reading."
Donna  Parker
Donna Parker December 10, 2024
"I thoroughly enjoyed the elegance of it. Beautiful writing, though I craved slightly more depth in the lore. Still, undeniably engaging. A solid 4 stars from me."
Joshua Ramirez
Joshua Ramirez March 30, 2024
"Exceeded all my expectations. It strikes a perfect harmony of dialogue and world-building. Every chapter felt necessary. An absolute must-read for connoisseurs of the genre."
Betty Thompson
Betty Thompson April 22, 2024
"Exceeded all my expectations. I adored how the story unfolded. It kept me captivated without sacrificing elegance. I will undoubtedly revisit this masterpiece."
Jessica Phillips
Jessica Phillips July 26, 2025
"Honestly one of the most premium reading experiences lately. The author orchestrated a breathtaking finale. Truly a work of art. I am now a lifelong fan of this author."
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"I thoroughly enjoyed the elegance of it. A brilliant concept executed with flair. Just a few pacing choices I would change. A wonderful companion for a quiet weekend."
Michael Jones
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"Excellent, though slightly flawed. The protagonist was compelling, though some subplots felt slightly overshadowed. A wonderful companion for a quiet weekend."
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Karen Flores
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"Absolutely brilliant. The author orchestrated a breathtaking finale. Truly a work of art. I am now a lifelong fan of this author."
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"I thoroughly enjoyed the elegance of it. A brilliant concept executed with flair. Just a few pacing choices I would change. Quite impressive overall."
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Paul Hernandez
Paul Hernandez November 02, 2024
"Excellent, though slightly flawed. Beautiful writing, though I craved slightly more depth in the lore. Still, undeniably engaging. Quite impressive overall."
Ashley Smith
Ashley Smith January 18, 2025
"Masterpiece from start to finish. I became deeply invested in the protagonist's journey. A masterclass in storytelling. I will undoubtedly revisit this masterpiece."
Elizabeth Lopez
Elizabeth Lopez April 23, 2024
"I thoroughly enjoyed the elegance of it. It held my rapt attention, even when certain twists were telegraphed. A very distinguished novel."
Richard Allen
Richard Allen May 28, 2025
"I thoroughly enjoyed the elegance of it. It held my rapt attention, even when certain twists were telegraphed. Quite impressive overall."
Joseph Thomas
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"Such a rich narrative. The author orchestrated a breathtaking finale. Truly a work of art. An absolute must-read for connoisseurs of the genre."
Jennifer Martin
Jennifer Martin October 01, 2025
"Honestly one of the most premium reading experiences lately. I became deeply invested in the protagonist's journey. A masterclass in storytelling. Worth every moment spent reading."
Karen Diaz
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"A very strong entry. The protagonist was compelling, though some subplots felt slightly overshadowed. A very distinguished novel."
Andrew Ramirez
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"A profoundly satisfying read. The author orchestrated a breathtaking finale. Truly a work of art. Worth every moment spent reading."
Robert Green
Robert Green June 20, 2024
"Absolutely brilliant. The author orchestrated a breathtaking finale. Truly a work of art. I am now a lifelong fan of this author."
Barbara Hall
Barbara Hall October 09, 2024
"An acceptable diversion. It possessed moments of brilliance, but the narrative felt slightly disjointed ultimately. Unlikely to reread, but a reasonable expenditure of time."
Jacob Johnson
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"I thoroughly enjoyed the elegance of it. It held my rapt attention, even when certain twists were telegraphed. A very distinguished novel."
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"Exceeded all my expectations. The author orchestrated a breathtaking finale. Truly a work of art. I will undoubtedly revisit this masterpiece."
David  Davis
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"A very strong entry. The middle had a deliberate pace, but the climax was phenomenal. A very distinguished novel."
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"A profoundly satisfying read. The author orchestrated a breathtaking finale. Truly a work of art. A true literary gem."
Linda Gomez
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"Excellent, though slightly flawed. The protagonist was compelling, though some subplots felt slightly overshadowed. A wonderful companion for a quiet weekend."
Susan Brown
Susan Brown June 26, 2025
"Masterpiece from start to finish. The prose is exquisite. It’s accessible yet undeniably sophisticated. I am now a lifelong fan of this author."
Michael Turner
Michael Turner April 12, 2024
"An acceptable diversion. It possessed moments of brilliance, but the narrative felt slightly disjointed ultimately. Perfectly average."
Eric Nelson
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"A highly sophisticated read. Beautiful writing, though I craved slightly more depth in the lore. Still, undeniably engaging. A wonderful companion for a quiet weekend."
Joseph Taylor
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"A profoundly satisfying read. The pacing was impeccable and the characters felt incredibly authentic. I was completely immersed. I will undoubtedly revisit this masterpiece."
Brian Martinez
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"I was completely blown away. It strikes a perfect harmony of dialogue and world-building. Every chapter felt necessary. I am now a lifelong fan of this author."
Elizabeth Robinson
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Kevin Lee
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Robert Scott
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"Exceeded all my expectations. The author orchestrated a breathtaking finale. Truly a work of art. An effortless 5 stars."
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"Excellent, though slightly flawed. It held my rapt attention, even when certain twists were telegraphed. A wonderful companion for a quiet weekend."
Andrew Williams
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"A highly sophisticated read. It held my rapt attention, even when certain twists were telegraphed. A very distinguished novel."
Nicholas Roberts
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"Exceeded all my expectations. It strikes a perfect harmony of dialogue and world-building. Every chapter felt necessary. I am now a lifelong fan of this author."
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"I was completely blown away. The pacing was impeccable and the characters felt incredibly authentic. I was completely immersed. A true literary gem."
Thomas Flores
Thomas Flores April 11, 2025
"I thoroughly enjoyed the elegance of it. It held my rapt attention, even when certain twists were telegraphed. A wonderful companion for a quiet weekend."
Ryan Cruz
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"Honestly one of the most premium reading experiences lately. I became deeply invested in the protagonist's journey. A masterclass in storytelling. A true literary gem."
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"A profoundly satisfying read. I became deeply invested in the protagonist's journey. A masterclass in storytelling. Worth every moment spent reading."
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"I was completely blown away. The prose is exquisite. It’s accessible yet undeniably sophisticated. Worth every moment spent reading."
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"A profoundly satisfying read. The author orchestrated a breathtaking finale. Truly a work of art. An absolute must-read for connoisseurs of the genre."
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"Such a rich narrative. The pacing was impeccable and the characters felt incredibly authentic. I was completely immersed. A true literary gem."
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"Absolutely brilliant. The pacing was impeccable and the characters felt incredibly authentic. I was completely immersed. A true literary gem."
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"Such a rich narrative. The pacing was impeccable and the characters felt incredibly authentic. I was completely immersed. Worth every moment spent reading."
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"Took a moment to build, but the payoff was spectacular. A brilliant concept executed with flair. Just a few pacing choices I would change. A wonderful companion for a quiet weekend."
Elizabeth Harris
Elizabeth Harris November 28, 2024
"Absolutely brilliant. The author orchestrated a breathtaking finale. Truly a work of art. I will undoubtedly revisit this masterpiece."
Daniel Rodriguez
Daniel Rodriguez April 05, 2025
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Karen Walker December 31, 2024
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Gary Sanchez October 11, 2025
"A highly sophisticated read. A brilliant concept executed with flair. Just a few pacing choices I would change. A wonderful companion for a quiet weekend."
Matthew Perez
Matthew Perez November 09, 2025
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Kimberly Jackson
Kimberly Jackson May 26, 2024
"Masterpiece from start to finish. It strikes a perfect harmony of dialogue and world-building. Every chapter felt necessary. An absolute must-read for connoisseurs of the genre."
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"Exceeded all my expectations. The prose is exquisite. It’s accessible yet undeniably sophisticated. I am now a lifelong fan of this author."
Elizabeth Nelson
Elizabeth Nelson June 15, 2025
"Honestly one of the most premium reading experiences lately. The prose is exquisite. It’s accessible yet undeniably sophisticated. I am now a lifelong fan of this author."
James Lopez
James Lopez May 04, 2025
"Honestly one of the most premium reading experiences lately. The prose is exquisite. It’s accessible yet undeniably sophisticated. An effortless 5 stars."
Lisa King
Lisa King April 28, 2024
"A profoundly satisfying read. The author orchestrated a breathtaking finale. Truly a work of art. Worth every moment spent reading."
Laura Robinson
Laura Robinson December 25, 2025
"I was completely blown away. The prose is exquisite. It’s accessible yet undeniably sophisticated. I am now a lifelong fan of this author."
Ryan Flores
Ryan Flores November 05, 2024
"Masterpiece from start to finish. The prose is exquisite. It’s accessible yet undeniably sophisticated. A true literary gem."
John Moore
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"Excellent, though slightly flawed. The middle had a deliberate pace, but the climax was phenomenal. A very distinguished novel."
Rebecca Johnson
Rebecca Johnson June 10, 2025
"Absolutely brilliant. It strikes a perfect harmony of dialogue and world-building. Every chapter felt necessary. An absolute must-read for connoisseurs of the genre."
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"Masterpiece from start to finish. I adored how the story unfolded. It kept me captivated without sacrificing elegance. An effortless 5 stars."
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"Absolutely brilliant. The pacing was impeccable and the characters felt incredibly authentic. I was completely immersed. Worth every moment spent reading."
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"Such a rich narrative. I became deeply invested in the protagonist's journey. A masterclass in storytelling. An absolute must-read for connoisseurs of the genre."
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"I was completely blown away. The pacing was impeccable and the characters felt incredibly authentic. I was completely immersed. I am now a lifelong fan of this author."
Nicholas Phillips
Nicholas Phillips March 13, 2024
"Took a moment to build, but the payoff was spectacular. Beautiful writing, though I craved slightly more depth in the lore. Still, undeniably engaging. A very distinguished novel."
Brian Mitchell
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"Honestly one of the most premium reading experiences lately. The author orchestrated a breathtaking finale. Truly a work of art. An absolute must-read for connoisseurs of the genre."
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"Such a rich narrative. The author orchestrated a breathtaking finale. Truly a work of art. I will undoubtedly revisit this masterpiece."
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"An acceptable diversion. The prose was competent, yet the characters lacked the depth I usually seek. Unlikely to reread, but a reasonable expenditure of time."
Rebecca Flores
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"A very strong entry. A brilliant concept executed with flair. Just a few pacing choices I would change. Quite impressive overall."
Brian Phillips
Brian Phillips October 11, 2024
"Masterpiece from start to finish. It strikes a perfect harmony of dialogue and world-building. Every chapter felt necessary. I am now a lifelong fan of this author."
Margaret Taylor
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"A highly sophisticated read. It held my rapt attention, even when certain twists were telegraphed. I would highly recommend this to discerning readers."
Stephanie Reyes
Stephanie Reyes October 24, 2024
"A very strong entry. The middle had a deliberate pace, but the climax was phenomenal. Quite impressive overall."
Thomas Williams
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"I thoroughly enjoyed the elegance of it. Beautiful writing, though I craved slightly more depth in the lore. Still, undeniably engaging. I would highly recommend this to discerning readers."
Nicholas Roberts
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"I thoroughly enjoyed the elegance of it. The protagonist was compelling, though some subplots felt slightly overshadowed. I would highly recommend this to discerning readers."
Joseph Phillips
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"Such a rich narrative. I adored how the story unfolded. It kept me captivated without sacrificing elegance. An effortless 5 stars."
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Nicholas Hill March 17, 2025
"A very strong entry. The protagonist was compelling, though some subplots felt slightly overshadowed. A solid 4 stars from me."
Laura  Davis
Laura Davis October 17, 2024
"Took a moment to build, but the payoff was spectacular. The middle had a deliberate pace, but the climax was phenomenal. I would highly recommend this to discerning readers."
Stephanie Reyes
Stephanie Reyes May 07, 2025
"A profoundly satisfying read. The author orchestrated a breathtaking finale. Truly a work of art. An effortless 5 stars."
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"It was adequate. The prose was competent, yet the characters lacked the depth I usually seek. Perhaps more aligned with a different audience's tastes."
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Donna Parker November 04, 2024
"A very strong entry. It held my rapt attention, even when certain twists were telegraphed. A wonderful companion for a quiet weekend."
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Donna Taylor June 05, 2024
"I was completely blown away. I became deeply invested in the protagonist's journey. A masterclass in storytelling. An effortless 5 stars."
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"Such a rich narrative. The author orchestrated a breathtaking finale. Truly a work of art. I am now a lifelong fan of this author."
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"Excellent, though slightly flawed. The middle had a deliberate pace, but the climax was phenomenal. A wonderful companion for a quiet weekend."
Ryan Thomas
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"Exceeded all my expectations. The author orchestrated a breathtaking finale. Truly a work of art. Worth every moment spent reading."
James Evans
James Evans August 16, 2025
"Exceeded all my expectations. I became deeply invested in the protagonist's journey. A masterclass in storytelling. I am now a lifelong fan of this author."
Jennifer Martin
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"A very strong entry. A brilliant concept executed with flair. Just a few pacing choices I would change. A wonderful companion for a quiet weekend."
Karen Edwards
Karen Edwards March 15, 2025
"Absolutely brilliant. The prose is exquisite. It’s accessible yet undeniably sophisticated. I will undoubtedly revisit this masterpiece."
Robert Young
Robert Young March 06, 2025
"Exceeded all my expectations. The pacing was impeccable and the characters felt incredibly authentic. I was completely immersed. An effortless 5 stars."
Andrew Brown
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"I was completely blown away. The pacing was impeccable and the characters felt incredibly authentic. I was completely immersed. An absolute must-read for connoisseurs of the genre."
Elizabeth Harris
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"Excellent, though slightly flawed. It held my rapt attention, even when certain twists were telegraphed. I would highly recommend this to discerning readers."
Brian Phillips
Brian Phillips May 21, 2025
"A highly sophisticated read. Beautiful writing, though I craved slightly more depth in the lore. Still, undeniably engaging. A solid 4 stars from me."
Ashley Smith
Ashley Smith June 05, 2024
"A profoundly satisfying read. The author orchestrated a breathtaking finale. Truly a work of art. A true literary gem."
Elizabeth Lewis
Elizabeth Lewis August 24, 2024
"I thoroughly enjoyed the elegance of it. The middle had a deliberate pace, but the climax was phenomenal. I would highly recommend this to discerning readers."
Andrew Ramirez
Andrew Ramirez February 10, 2025
"A highly sophisticated read. A brilliant concept executed with flair. Just a few pacing choices I would change. Quite impressive overall."
Jacob Johnson
Jacob Johnson August 21, 2025
"Took a moment to build, but the payoff was spectacular. Beautiful writing, though I craved slightly more depth in the lore. Still, undeniably engaging. A wonderful companion for a quiet weekend."
Lisa Lopez
Lisa Lopez May 14, 2024
"Such a rich narrative. I adored how the story unfolded. It kept me captivated without sacrificing elegance. An absolute must-read for connoisseurs of the genre."
William Robinson
William Robinson January 17, 2024
"Excellent, though slightly flawed. A brilliant concept executed with flair. Just a few pacing choices I would change. A solid 4 stars from me."
Jacob Jones
Jacob Jones July 15, 2024
"Honestly one of the most premium reading experiences lately. The prose is exquisite. It’s accessible yet undeniably sophisticated. Worth every moment spent reading."
Betty Torres
Betty Torres June 12, 2024
"Masterpiece from start to finish. It strikes a perfect harmony of dialogue and world-building. Every chapter felt necessary. I am now a lifelong fan of this author."
Nicholas Mitchell
Nicholas Mitchell May 01, 2024
"Excellent, though slightly flawed. Beautiful writing, though I craved slightly more depth in the lore. Still, undeniably engaging. A very distinguished novel."
Charles  Davis
Charles Davis November 29, 2025
"Masterpiece from start to finish. The author orchestrated a breathtaking finale. Truly a work of art. I am now a lifelong fan of this author."
Kevin Sanchez
Kevin Sanchez May 17, 2025
"A decent, if standard, experience. It possessed moments of brilliance, but the narrative felt slightly disjointed ultimately. A fair 3 stars."
Betty Hernandez
Betty Hernandez March 20, 2025
"Absolutely brilliant. The prose is exquisite. It’s accessible yet undeniably sophisticated. A true literary gem."
Nicholas Smith
Nicholas Smith May 03, 2025
"Honestly one of the most premium reading experiences lately. I adored how the story unfolded. It kept me captivated without sacrificing elegance. An effortless 5 stars."
Jessica Scott
Jessica Scott July 05, 2025
"I was completely blown away. The pacing was impeccable and the characters felt incredibly authentic. I was completely immersed. I am now a lifelong fan of this author."
David  Parker
David Parker February 20, 2025
"Absolutely brilliant. I adored how the story unfolded. It kept me captivated without sacrificing elegance. A true literary gem."
George Lopez
George Lopez May 26, 2025
"Masterpiece from start to finish. I adored how the story unfolded. It kept me captivated without sacrificing elegance. Worth every moment spent reading."
Paul Hernandez
Paul Hernandez February 16, 2024
"Masterpiece from start to finish. The prose is exquisite. It’s accessible yet undeniably sophisticated. A true literary gem."
Ashley King
Ashley King December 01, 2024
"An acceptable diversion. It possessed moments of brilliance, but the narrative felt slightly disjointed ultimately. A fair 3 stars."
Lisa Sanchez
Lisa Sanchez November 07, 2024
"A very strong entry. The middle had a deliberate pace, but the climax was phenomenal. Quite impressive overall."
Margaret Thompson
Margaret Thompson February 12, 2024
"I was completely blown away. The pacing was impeccable and the characters felt incredibly authentic. I was completely immersed. An absolute must-read for connoisseurs of the genre."
Robert Flores
Robert Flores January 13, 2024
"Masterpiece from start to finish. The prose is exquisite. It’s accessible yet undeniably sophisticated. An absolute must-read for connoisseurs of the genre."
Thomas Hall
Thomas Hall July 29, 2025
"Exceeded all my expectations. The pacing was impeccable and the characters felt incredibly authentic. I was completely immersed. I will undoubtedly revisit this masterpiece."
Joseph Thomas
Joseph Thomas August 17, 2024
"Took a moment to build, but the payoff was spectacular. It held my rapt attention, even when certain twists were telegraphed. I would highly recommend this to discerning readers."
Linda Hall
Linda Hall August 07, 2024
"I was completely blown away. The pacing was impeccable and the characters felt incredibly authentic. I was completely immersed. An absolute must-read for connoisseurs of the genre."
Ryan Robinson
Ryan Robinson October 07, 2025
"A highly sophisticated read. It held my rapt attention, even when certain twists were telegraphed. A wonderful companion for a quiet weekend."
Jennifer Mitchell
Jennifer Mitchell June 28, 2024
"An acceptable diversion. The prose was competent, yet the characters lacked the depth I usually seek. Perhaps more aligned with a different audience's tastes."
Kenneth Hall
Kenneth Hall June 18, 2025
"Excellent, though slightly flawed. It held my rapt attention, even when certain twists were telegraphed. A very distinguished novel."
Cynthia Lee
Cynthia Lee February 20, 2025
"Honestly one of the most premium reading experiences lately. I became deeply invested in the protagonist's journey. A masterclass in storytelling. An effortless 5 stars."
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