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Cost Management and Control in Government by Dale Geiger

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Chapter 11

Output Based Management Control

Many government organizations are mass producers of something. That is to say, they provide a service or product that is fairly uniform. Social Security processes claims. The Food and Drug Administration reviews applications for new drugs. The Patent and Trademark Office reviews new inventions. In such situations, it is possible to develop a management control process focused or based on outputs.

Outputs are often important enough that some government entities are organized around those outputs. In this sense, the output based control process is similar to previously discussed organization based control processes. There are, however, some important differences.

The most important difference is that ...

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