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Appropriate cost reporting: an indispensable link to accountability.
Administration in Social Work
|March 7, 1981
Summary
Social work administrators struggle with measuring costs for accountability. This study explores five cost reporting methods, showing that the chosen approach significantly impacts cost outcomes, highlighting the need for administrator involvement in cost measurement.
Area of Science:
- Social Work Administration
- Public Administration
- Health Services Management
Background:
- Increasing demand for accountability in social work administration.
- Adoption of business administration tools like cost-benefit analysis.
- Primary focus on measuring social work outputs, neglecting cost complexities.
Purpose of the Study:
- To address the underestimation of cost measurement challenges in social work.
- To provide a better understanding of the complexity of cost measurement.
- To analyze the impact of different cost reporting approaches on outcomes.
Main Methods:
- Description of five distinct cost reporting approaches.
- Utilization of actual cost data for analysis.
- Comparative analysis of cost outcomes based on chosen methods.
Main Results:
- The selection of a cost reporting approach demonstrably influences the final cost outcome.
- Different methods yield varying results, underscoring the importance of methodological choice.
- Cost measurement complexity is confirmed, requiring careful consideration.
Conclusions:
- Social work administrators must actively engage in understanding and measuring costs.
- Involvement in cost measurement is crucial for achieving genuine accountability.
- A comprehensive approach to both cost and output measurement is essential for effective social work administration.