Download Financial Management in the Public Sector: Tools, by Xiaohu (Shawn) Wang PDF

By Xiaohu (Shawn) Wang

The recent variation of this well known booklet presents a step by step consultant on tips on how to use monetary administration and budgeting instruments within the public region. The e-book encompasses a functional, case-study technique, and contains ample workouts and examples. it's designed as a textbook for classes on public monetary administration or public budgeting that concentrate on the appliance of budgeting and fiscal administration instruments. Public carrier pros also will make the most of this useful primer.

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Extra resources for Financial Management in the Public Sector: Tools, Applications, And Cases

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8 Revenues of the Past Five Years Year 1 2 3 4 5 Revenues ($) 10 12 15 13 16 Exercises 1. Review Key Terms Delphi technique Forecast subject Forecast horizon Forecasting techniques Simple moving average (SMA) Exponential smoothing (EXS) Smoothing constant or α Underforecast Overforecast Transformation moving average (TMA) Revenue trend Upward trend Downward trend Incremental changes Regression against time Time-series forecasting Quasi-causal forecasting model Revenue predictors Absolute percentage error (APE) Mean absolute percentage error (MAPE) Data outlier Steps in revenue forecasting 2.

Woodbury’s total taxable value is $2,207,839,560 next year. 1234). Assume that only 95 percent of all taxes levied are eventually collected. 21234 percent × 95 percent = $4,453,720. Utility taxes are levied on the consumption of public utilities that often include electricity, water, and communication services. It is estimated that annual utility taxes per household in Woodbury are $289 next year. There are about 2,500 households in Woodbury. The estimated utility taxes are $289 × 2,500 households = $722,500 next year.

The county relies on two major revenue sources: taxes and user charges. County taxes include property taxes, utility taxes, sales taxes (shared with the state and other local governments), local 38 TOOLS FOR FINANCIAL PLANNING option gas taxes (shared with the state and other local governments), and tourist development taxes (levied on tourist-related industries such as hotels, restaurants, and shops). The county’s user charges include water/sewer treatment charges to some customers that use the county’s treatment facilities, and charges for the use of the county’s convention center.

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