TAILIEUCHUNG - "Managerial Cost Accounting Concepts and Standards for the Federal Government"

We present measures of board structure for the restating and control samples in panel B of Table 5. The two groups of firms have similar board structures. The median board size for restating (control) firms is 7 (8) members. The median proportion of independent directors (PID) is about 71 percent in each sample. About 5 percent of the independent directors hold 5 percent or larger blocks of equity (PID5) in both groups. One striking difference between the two groups is in the incidence of an independent director with financial expertise (IDFE). The proportion of firms with at least one such director is about 18 percent in restating firms;. | Statement 4 Managerial Cost Accounting Concepts and Standards for the Federal Government Executive Office of the President Office of Management and Budget Managerial Cost Accounting Concepts and Standards for the Federal Government Statement of Federal Financial Accounting Standards Number 4 July 31 1995 TABLE OF CONTNETS EXECUTIVE SUMMARY paragraphs 1-12 INTRODUCTION paragraphs 13-30 Background Users of Federal Government Cost Information Objectives Terminology Materiality Effective Date PURPOSES OF USING COST INFORMATION paragraphs 31-40 Budgeting and Cost Control Performance Measurement Determining Reimbursements and Setting Fees and Prices Program Evaluations Economic Choice Decisions MANAGERIAL COST ACCOUNTING CONCEPTS paragraphs 41-66 MANAGERIAL COST ACCOUNTING STANDARDS paragraphs 67-162 Requirement for Cost Accounting paragraphs 67-76 Responsibility Segments Full Cost paragraphs 77-88 paragraphs 89-104 Inter-Entity Costs paragraphs 105-115 Costing Methodology paragraphs 116-162 APPENDIX A Basis for Conclusions paragraphs 163-270 APPENDIX B Glossary EXECUTIVE SUMMARY 1. The managerial cost accounting concepts and standards contained in this statement are aimed at providing reliable and timely information on the full cost of federal programs their activities and outputs. The cost information can be used by the Congress and federal executives in making decisions about allocating federal resources authorizing and modifying programs and evaluating program performance. The cost information can also be used by program managers in making managerial decisions to improve operating economy and efficiency. 2. The concepts of managerial cost accounting contained in this statement describe the relationship among cost accounting financial reporting and budgeting. The five standards set forth the fundamental elements of managerial cost accounting 1 accumulating and reporting costs of activities on a regular basis for management information purposes 2 establishing .

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