Journal of Social Sciences

Activity-Based Costing in the Public Sector

Athanasios Vazakidis, Ioannis Karagiannis and Anthi Tsialta

DOI : 10.3844/jssp.2010.376.382

Journal of Social Sciences

Volume 6, Issue 3

Pages 376-382


Problem statement: In the modern economic environment, the Public Sector aims at the continuous improvement of quality of the provided services. Thus, detailed information with regard to the cost of services is essential along with capable management to take advantage of this information. Approach: The study discussed the basic beginnings, the processes of activity-based costing and whether this costing method can be applied in the Public Sector, where the need for precise cost estimating information increases continuously. Results: It referred to the structure of a Greek Prefecture, with all the organized divisions and departments. At first, the new method of cost accounting is analyzed as mentioned in the international bibliography. Thereafter, the advantages of this method were pointed and then, follow the application in a specific Department of the prefecture where the results were delivered to the Administration of department under review, for the decision-making. Conclusion: Having analyzed the department of the prefecture, the management can depend on the results to comment on the study done and decide on future plans.


© 2010 Athanasios Vazakidis, Ioannis Karagiannis and Anthi Tsialta. This is an open access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.