Timber Program: A Cost Accounting System Design for Timber Sales in National Forests: Afmd-87-33

 
9781289149420: Timber Program: A Cost Accounting System Design for Timber Sales in National Forests: Afmd-87-33
View all copies of this ISBN edition:
 
 

In response to a congressional request, GAO developed the basic design of a cost accounting system for timber sales that would provide cost and revenue information for Forest Service managers and Congress.
GAO noted that the Forest Service needs a timber sales cost accounting system that it can adapt to a variety of management environments to generate consistent information. GAO reported that the main system design features include requirements for: (1) establishing timber management cost centers for matching costs and revenues; (2) establishing a set of categories for sorting out the variety of timber sales; (3) using cost pools to capture and apportion multiyear costs; (4) clarifying term and cost definitions; (5) establishing standard operating procedures; and (6) developing useful formats for reporting financial results. GAO concluded that the Service needs to address several issues as it implements the system, including: (1) the level at which it should manage specific fund balances; (2) line officer accountability for meeting the system's objectives; and (3) estimates and procedures that it will adopt as part of the system.

"synopsis" may belong to another edition of this title.

(No Available Copies)

Search Books:



Create a Want

If you know the book but cannot find it on AbeBooks, we can automatically search for it on your behalf as new inventory is added. If it is added to AbeBooks by one of our member booksellers, we will notify you!

Create a Want