使成本会计数据为公共财政管理服务（英）2025

Making Cost AccountingData Work for PublicFinancial Management Lorena Rivero del Paso, Chloe Cho, and Ramon Narvaez Terron WP/25/159 IMF Working Papersdescribe research inprogress by the author(s) and are published toelicit comments and to encourage debate.The views expressed in IMF Working Papers arethose of the author(s) and do not necessarilyrepresent the views of the IMF, its Executive Board,or IMF management. 2025AUG IMF Working Paper Fiscal Affairs Department Making Cost Accounting Data Work for Public Financial Management Prepared byLorena Rivero del Paso, Chloe Cho and Ramon Narvaez Terron* Authorized for distribution by Katherine BaerAugust2025 IMF Working Papersdescribe research in progress by the author(s) and are published to elicitcomments and to encourage debate.The views expressed in IMF Working Papers are those of theauthor(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management. ABSTRACT:This paper examines the role of cost accounting in public financial management, focusing onbudget credibility, performance-based budgeting, public procurement, and corruption detection. Despitedemonstrated benefits, cost accounting remains underutilized in the public sector due to implementationconstraints. The working paper proposes the adoption of automated cost accounting systems to streamlineprocesses, reduce operational costs, and support complex data analyses. It further emphasizes the need forinteroperability between government financial systems and administrative records to enhance the granularity ofcosting indicators. The paper also explores machine learning as a method to support budgetary decision-making with cost accounting data. Making Cost Accounting DataWork for Public FinancialManagement Prepared byLorena Rivero del Paso, Chloe Cho,and RamonNarvaez Terron Contents I. Introduction......................................................................................................................................................3II. Evolution of Cost Accounting........................................................................................................................5III. Cost Accounting and Public Financial Management..................................................................................7III.1. Budget credibility....................................................................................................................................7III.2. Performance-based budgeting.............................................................................................................11III.3. Public procurement..............................................................................................................................15III.4. Detection of corruption and mismanagement.......................................................................................17IV. Digital Solutions to Facilitate Use of Cost Accounting............................................................................19IV.1. Gaining data granularity through interoperability with administrative records......................................19IV.2. Machine learning to enhance uses of cost accounting data................................................................23IV.2.1. An Illustrative example for practical application.........................................................................25V. Conclusion....................................................................................................................................................27Annex I. Main Analytical Tools for Cost Accounting.....................................................................................29Annex II. Types of Machine Learning Algorithms Considered.....................................................................31Annex III. Sample Data Dictionary of Costs for Anomaly Detection............................................................32Annex IV. Isolation Forest to Identify Anomalies...........................................................................................34References.........................................................................................................................................................36 List of Boxes Box 1. Indicators for variance analysis in earned value management..................................................................9Box 2. Advantages and challenges of integrating cost accounting into PBB......................................................13Box 3. Use of cost accounting in public procurement.........................................................................................16Box 4. Example of possible red flags in public procurement...............................................................................18Box 5. Interoperability mechanisms to collect cost accounting data...................................................................20Box 6. Schema