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Strategic performance management in the public sector Logo cgma

  Louise Ross |   Free |   CIMA |   Jan 2012 |

This report discusses how public sector performance management can be improved through both cultural change and by using tools widely available in the private sector. The report looks at:

•issues facing performance management in the public sector •the cultural challenges involved in improving performance management •the specific role of the finance function •the importance of having the right kind of finance staff This report offers a specific approach to a difficult public sector challenge, how to effectively performance manage activities throughout the entire chain from policy formulation to delivery of services.

It includes a case study which provides an excellent example of the practical adaptation of two well-known existing tools – the balanced scorecard (a strategic performance tool) and activity based costing (a costing methodology) to create objective costing.

Topics covered:
  • Management accounting: Technical: Management reporting & analysis: Performance management, Advanced