Superannuation in the costing of government services : research paper /

The objective of this paper is to improve completeness, comparability and transparency of the treatment of superannuation in calculating government service costs for the annual Report on Government Services. The approach taken in this paper is to: compare the current treatment of superannuation cost...

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Bibliographic Details
Corporate Authors: Australia. Productivity Commission, Australia. Steering Committee for the Review of Commonwealth/State Service Provision
Format: Book
Language:English
Published: Melbourne : AusInfo, c1998.
Subjects:
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245 0 0 |a Superannuation in the costing of government services :  |b research paper /  |c Steering Committee for the Review of Commonwealth/State Service Provision. 
260 |a Melbourne :  |b AusInfo,  |c c1998. 
300 |a iv, 35 p. ;  |c 25 cm. 
500 |a "The Productivity Commission acts as the Secretariat for the SCRCSSP"--T.p. verso. 
504 |a Includes bibliography. 
520 0 |a The objective of this paper is to improve completeness, comparability and transparency of the treatment of superannuation in calculating government service costs for the annual Report on Government Services. The approach taken in this paper is to: compare the current treatment of superannuation costs for a number of services across jurisdictions; assess how the choice of the treatment of superannuation costs may affect reported unit cost information; and develop approaches that could be implemented over time to improve the treatment of superannuation costs where the impact of the choice of treatment is material. 
540 |a Commonwealth of Australia 1998. 
650 0 |a Public welfare administration  |z Australia. 
650 0 |a Administrative agencies  |z Australia. 
650 0 |a Civil service  |z Australia  |x Pensions  |x Finance. 
650 0 |a Civil service  |z Australia  |x Administration. 
653 |a Government agencies 
653 |a Superannuation 
653 |a Superannuation funds 
653 |a Financial management 
653 |a Costs 
653 |a Evaluation 
653 |a Accrual accounting 
653 |a Performance indicators 
653 |a State issue 
653 |a Interstate comparisons 
653 |a Federal issue 
710 1 |a Australia.  |b Productivity Commission 
710 1 |a Australia.  |b Steering Committee for the Review of Commonwealth/State Service Provision 
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