Managing overhead in public sector organizations
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Uploaded by Jan van Helden
Uploaded date: August 04, 2014
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Publication date
August 04, 2014
Author(s)
Paper language
Abstract
Many public sector organizations struggle with the size of their overhead. The current
crisis has forced them to cut costs, but how drastic can these cuts be without losing too
much value? In 2001, we started an overhead benchmarking project in the
Netherlands and by 2012, 1,500 public sector organizations had participated in the
study. This paper shows how benchmarking of overhead costs helps organizations to
understand and properly balance the costs and benefits of their overhead functions.
crisis has forced them to cut costs, but how drastic can these cuts be without losing too
much value? In 2001, we started an overhead benchmarking project in the
Netherlands and by 2012, 1,500 public sector organizations had participated in the
study. This paper shows how benchmarking of overhead costs helps organizations to
understand and properly balance the costs and benefits of their overhead functions.
Preferred Citation
Huijben, M., A. Geurtsen and G.J. van Helden (2014), “Managing overhead in public sector organizations through benchmarking”, Public Money & Management, Vol. 34. No. 1, pp. 27-34.
Keywords
Benchmark; overhead; overhead benchmark; overhead value analysis (OVA)
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Category
Management accounting
Type of Paper
Published paper
