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Jun 2010

The use of activity-based planning (ABP) in the UK Crown Prosecution Service

This project, as an extension of a part of the author’s doctoral research, has observed the implementation process of the activity-based costing (ABC) technique in resource planning at the UK Crown Prosecution Service (CPS), covering the period from 1995-2005. The key issue underlying the research project is whether and how ABP can be successfully used in the UK public sector.

The background to CPS's pursuit of ABP was partly driven by the UK government's "value for money" policy initiative, which resulted in the introduction of rigorous performance measures to improve the accountability of public sector organisations. In an attempt to establish links between utilisation and performance management requirements, CPS has developed an ABP system.

The two key influencing factors in the success of the ABP process have been sustainable top management support and the commitment of dedicated inter-disciplinary resources to maintaining and updating the ABC system.

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The use of activity-based planning (ABP) in the UK Crown Prosecution Service