Open Book Accounting: How to Deliver and Demonstrate Value for Money in the Public Sector (2013 Edition)



This guide explores how open book accounting tools and techniques can provide a platform for successful outsourcing in the public sector by creating cost-efficient, win-win business relationships.








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Open book accounting has been used in the public sector for many years, but only in the last 10 years or so has it had significant use as a means of driving improvements in value for money in outsourcing services.

This is partly due to pressure from central government to reduce cost at all levels of service delivery, and partly due to public bodies moves to concentrate on their core competencies and outsource remaining services.

This publication is packed with practical guidance and easy-to-follow highlighted points to help you to remember to simplify open book accounting processes. It also provides the answers to a number of frequently asked questions.

It is aimed at practitioners who have responsibility for successfully implementing and managing cost reimbursable or target contracts and dealing with the challenges of changing market conditions in long-term business relationships.

This guidance is available in book and bookmarked PDF formats. Details of licensing arrangements for other categories of purchaser, which includes those organisations operating shared service arrangements, are available from CIPFA’s Publications Department.

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