Zusammenfassung
This short guide tries to make a complicated, some would say alien, accounting procedure accessible and comprehensible to a wide readership of local authority staff, researchers and trainers. The main aim has been to produce a tool kit versatile enough to cater for the multiplicity of local authority arrangements and cost demands. It should put into the hands of finance managers and policy makers a coherent method for calculating unit costs that is convincing in its relationship with the work of social services departments and the realities of children's needs.
Nutzer