ABSTRACT
This chapter considers the cost accounting requirements of these successful innovations, which is in contrast to some reports that cost accounting and continuous improvement are failing in federal government agencies. Budget control and clean external audit opinions are the primary aspirations of most federal accounting organizations. Good financial management is considered to be "spending 99.9% of the budget appropriation." The logic that costs and benefits must be weighed applies to cost—benefit analysis itself. The Role-Based Control paradigm creates a cost After-Action Review, where the support organizations explain their expected cost, actual cost, and cost variances to the organizations they support. It also offers promise where certain costs, military payroll for example, are not accounted for at subordinate levels. In conclusion, it is important to recognize that some organizations in the federal government continue to innovate with cost accounting to improve decision making and control of operations.
