A cost and performance appraisal is a good method to evaluate the institution regulating water and sanitation projects.
| Title | Guidelines for cost management in water and sanitation institutions |
| Publication Type | Miscellaneous |
| Year of Publication | 1992 |
| Authors | Johnson, RW |
| Secondary Title | Wash technical report |
| Volume | no. 54 |
| Pagination | iv, 39 p.: fig., tab. |
| Date Published | 1992-01-01 |
| Publisher | Water and Sanitation for Health Project (WASH) |
| Place Published | Arlington, VA, USA |
| Keywords | administration, checklists, cost benefit analysis, costs, financial management, guidelines, monitoring, sustfin, water authorities |
| Abstract | A cost and performance appraisal is a good method to evaluate the institution regulating water and sanitation projects. An understanding of the costs entailed in such projects as well as the service objectives to which those costs contribute is presented in this report. Cost performance indicators such as operating characteristics and personnel characteristics, work activities such as accounting applications, analysis of service functions and work activities within these functions, and the concept of cost centers are all outlined and discussed. Resource costs, including salaried personnel, materials and supplies, contractors, overhead and others, vary greatly with the size of the institution. A checklist and charts are included to aid organization. |
| Custom 1 | 202.7, 302.7 |
