Budgeting, budgetary control and management information in the highways departments

  • A.K. El Harouni

Student thesis: Doctoral ThesisDoctor of Philosophy


The need for an adequate information system for the Highways Departments in the United Kingdom has been recognised by the report of a committee
presented to the Minister of Transport in 1970, (The Marshall Report).
This research aims to present a comprehensive information system on a sound theoretical basis which should enable the different levels of
management to execute their work adequately.
The suggested system presented in this research covers the different functions of the Highways Department, and presents a suggested solution for problems which may occur during the planning and controlling of work in the different locations of the Highways Department. The information
system consists of:-
1. A coding system covering the cost units, cost centres and cost elements.
2. Cost accounting records for the cost units and cost centres.
3. A budgeting and budgetary control system covering, the different planning methods and procedures which are required for preparing the capital expenditure budget, the improvement and maintenance operation flexible budgets and programme of work, the plant budget, the administration budget, and the purchasing budget.
4. A reporting system which ensures that the different levels of management are receiving relevant and timely information.
5. The flow of documents which covers the relationship between the prime documents, the cost accounting records, budgets, reports and their relation to the different sections and offices within the department.
A comprehensive cost units, cost centres, and cost elements codes together with a number of examples demonstrating the results of the survey, and examples of the application and procedures of the suggested information system have been illustrated separately as appendices. The emphasis is on the information required for internal control by management personnel within the County Council.
Date of AwardSept 1975
Original languageEnglish


  • costs
  • highway maintenance

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