Which aspect does the cost accounting in the City’s Program Budget NOT address?

Cost accounting plays a critical role in program budgeting by focusing on various aspects that help manage and allocate resources effectively. In the context of the City’s Program Budget, the primary function of cost accounting is to provide detailed financial information related to costs associated with capital projects, assisting in financial decision-making, and evaluating program effectiveness.

However, providing data for employee performance reviews is not a direct focus of cost accounting. While personnel costs can be accounted for in overall budgeting, the main intent of cost accounting is to track the costs of specific programs and projects rather than assess individual employee performance. This aspect is usually addressed through human resources management practices and performance evaluation systems, which are separate from the financial insights provided by cost accounting. Therefore, choices related to capital projects, program effectiveness, and financial decision-making are directly aligned with cost accounting functions, while employee performance reviews are outside its primary scope.