Managerial Cost Accounting Resources

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Due to increased interest in FASAB cost accounting guidance, staff has assembled selected managerial cost accounting resources on this webpage. Presentation of an item on this page does not alter it’s standing in the GAAP hierarchy and is not intended as an endorsement of the views expressed by the authors of the resources presented.

If you wish to suggest additional resources, please e-mail FASAB staff at fasab@fasab.gov.

FASAB Resources	Other Federal Resources
SFFAS 4, Managerial Cost Accounting Concepts and Standards (PDF) SFFAS 4, Glossary of Terms (PDF) Interpretation 6, Accounting for Imputed Intra-departmental Costs (PDF) Technical Release 8, Clarification of Standards Relating to Inter Entity Costs  (PDF) NEW - June 15, 2010 Forum on Managerial Cost Accounting: Requirements, Uses, and Best Practices	U.S. Department of the Interior's Activity Based Cost Management Managerial Cost Accounting Implementation Guide - February 1998 System Requirements for Managerial Cost Accounting - February 1998 DCAA Contract Audit Manual – Chapter 8 Government Accountability Office Resources for the Auditing and Accountability Community GAO Cost Estimating and Assessment Guide
Reference Material on Cost Accounting	Links to Organizational Websites
AGA – Performance Based Management AGA Research Report on Managerial Cost Accounting IFAC – Evaluating and Improving Costing in Organizations IFAC – Perspectives on Cost Accounting for Governments THE GREEN BOOK: Appraisal and Evaluation in Central Government CFO Magazine Article regarding cost performance metrics	Government Performance Management IBM Center for the Business of Government Institute of Management Accountants KPMG Government Institute Performance Reporting for Government The Performance Institute RCA Institute Institute of Management Accountants Research Center of Excellence