scholarly journals GROSS MARGIN AS A CATEGORY FOR EVALUATING THE EFFICIENCY OF PUBLIC SERVICE PROVISION

2022 ◽  
Author(s):  
Artur Jacek Kożuch
Keyword(s):  
Public Service ◽  
Service Provision ◽  
Cost Accounting ◽  
Variable Cost ◽  
Commercial Sector ◽  
Gross Margin ◽  
Management Concepts ◽  
Public Organisations ◽  
Contemporary Management ◽  
Effective Use

Contemporary management concepts in public organisations emphasize the adaptation and implementation of selected management methods tested in commercial sector organisations. They are used to improve the processes of providing public services and to ensure savings, especially in terms of the level of costs. One such instrument is variable cost accounting, which, through the gross margin value, allows to assess both the ability of an organisation to provide specific services and to ensure the widest possible range of services, as well as to identify those who are responsible for the functioning of selected responsibility centres. The study attempts to present an algorithm of conduct ensuring the effective use of variable cost accounting in the process of improving the operation of public organisations.

scholarly journals Economics of hybrid maize production in some selected areas of Bangladesh

1970 ◽  
Vol 35 (1) ◽  
pp. 83-93 ◽  
Author(s):  
MR Karim ◽  
M Moniruzzaman ◽  
QM Alam
Keyword(s):  
High Price ◽  
Variable Cost ◽  
Optimum Level ◽  
Gross Margin ◽  
Maize Production ◽  
Land Preparation ◽  
Total Variable Cost ◽  
Maize Cultivation ◽  
Human Labour ◽  
Hybrid Maize

The present study is an attempt to assess the existing agronomic practices of hybrid maize cultivation, its profitability, constraints, and factors affecting hybrid maize production. The majority of the total farmers sowed seeds during the first week of December. The average seed rate was found to be 20.94 kg per hectare. About 16 varieties were found to cultivate by farmers, of which majority farmers used NK-40 followed by Pacific-II. All kinds of fertilizer used by the farmers were below the optimum level of recommendation. About 33 and 28 percent of the total variable cost was for human labour and chemical fertilizer, respectively. The average yield of hybrid maize was found higher than the national average. The average gross margin was observed to be Tk. 28456 on total variable cost basis. The cost per kilogram of maize cultivation was Tk. 4.12 and return from one kilogram of maize production was Tk. 7.80. It is found that the coefficient of human labour, land preparation, irrigation, urea and borax have significantly impact on gross return. Timely non-availability of seeds, high price of fertilizer, and low price of yield were the major problems for hybrid maize production. Farmers cultivated hybrid maize because of higher yield, higher income, and easy growing. Keywords: Gross return; gross margin; profitability. DOI: 10.3329/bjar.v35i1.5869Bangladesh J. Agril. Res. 35(1) : 83-93, March 2010

scholarly journals Firms and Public Service Provision in Russia

2003 ◽  
Author(s):  
Pertti Haaparanta ◽  
Tuuli Juurikkala ◽  
Olga Lazareva ◽  
Jukka Pirttila ◽  
Laura Solanko ◽  
...  
Keyword(s):  
Public Service ◽  
Service Provision ◽  
Public Service Provision

scholarly journals Fostering public accountability in South Africa: A reflection on challenges and successes

2016 ◽  
Vol 12 (1) ◽  
Author(s):  
Pandelani H. Munzhedzi
Keyword(s):  
South Africa ◽  
Public Service ◽  
Service Provision ◽  
Public Services ◽  
Public Accountability ◽  
The Public ◽  
Current State ◽  
Public Service Provision ◽  
The Republic ◽  
The Government

Accountability and oversight are constitutional requirements in all the spheres of government in the Republic of South Africa and their foundation is in the Constitution of the Republic of South Africa of 1996. All spheres of government are charged with the constitutional mandate of providing public services. The level of responsibility and public services provision also goes with the level of capacity of a particular sphere. However, most of the direct and visible services that the public receives are at the local sphere of government. As such, enormous resources are channelled towards this sphere of government so that the said public services could be provided. It is imperative that the three spheres of government account for the huge expenditures during the public service provision processes. The parliaments of national and provincial governments exercise oversight and accountability over their executives and administrations through the Public Accounts Committees, while the local sphere of government relies on the Municipal Public Accounts Committees. This article is theoretical in nature, and it seeks to explore the current state of public accountability in South Africa and to evaluate possible measures so as to enhance public accountability. The article argues that the current public accountability mechanisms are not efficient and effective. It is recommended that these mechanisms ought to be enhanced by inter alia capacitating the legislative bodies at national, provincial and local spheres of the government.

scholarly journals The Buck Stops Where? Federalism, Uncertainty, and Investment in the Brazilian Water and Sanitation Sector

2020 ◽  
Vol 12 (3) ◽  
pp. 374-401 ◽  
Author(s):  
Evan Plous Kresch
Keyword(s):  
Public Service ◽  
Service Provision ◽  
Natural Experiment ◽  
Total System ◽  
Difference In Differences ◽  
Water And Sanitation ◽  
Regulatory Uncertainty ◽  
System Access ◽  
The Relationship ◽  
Different Levels

This paper documents how regulatory uncertainty may undermine public service when different levels of government share a mandate on public service provision. I examine the Brazilian water and sanitation sector, which presents a natural experiment of shared provision between state and municipal companies. Using a difference-in-differences framework, I study a legal reform that clarified the relationship between municipal and state providers and eliminated any takeover threat by state companies. I find that after the reform, municipal companies almost doubled their total system investment, leading to significant increases in system access and decreases in child mortality. (JEL H77, L95, O13, O18, Q53)

The Business of Being Kind

2016 ◽  
Author(s):  
Melissa L. Caldwell
Keyword(s):  
Public Service ◽  
Economic Activity ◽  
Faith Communities ◽  
State Agencies ◽  
Commercial Sector ◽  
Religious Groups ◽  
Religiously Affiliated ◽  
Assistance Programs ◽  
New Approaches ◽  
The Social

If the activities of Moscow’s faith communities represent new approaches to public service in Russia, they have also inspired new modes of economic activity. In Russia’s neoliberal reality, need, deservingness, and affect have become opportunities for political and economic entrepreneurial investment. Both within their own communities of supporters and beyond in Moscow’s commercial sector, religious groups and religiously affiliated assistance programs compete and cooperate with private businesses and state agencies to promote and capitalize on the simultaneously civic and financial value of compassion. By addressing Russia’s “business” or “economy” of kindness and compassion, this chapter considers the forms of revenue, investment, profit, and surplus that are generated and the social, material, and ethical results produced by these profits and surpluses.

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