CITY OF PHILADELPHIA PERSONNEL DEPARTMENT
This is cost accounting work supervising and participating in the development, installation
and maintenance of cost accounting systems. Work involves the preparation of cost figures
reflecting departmental operations. Contact with departmental officials and technical personnel
in developing cost accounting systems and reporting procedures is a significant aspect of the
Work is performed under the direction of an accounting or an administrative supervisor.
Assignments require evaluative thinking and work is performed in accordance with precedents
and well defined policies. The employee has responsibility for the analysis of the operational
costs of an assigned department and provides management with cost information for use in
planning programs and budgets.
TYPICAL EXAMPLES OF WORK (ILLUSTRATIVE ONLY)
- Plans, develops, installs and maintains control systems for determining costs of services
rendered by assigned department; meets with administrators, accounts, cost accountants and
computer personnel to discuss, adapt and install computer processed cost accounting and
management information systems; revises systems and develops sub-systems to reflect changes
in operations; establishes cost centers, classifications and accounts for the maintenance of records
to collect, compute and assign costs to a service, an operational unit or to administrative support.
- Calculates and assigns costs such as labor, materials and supplies to determine direct
costs of services rendered; calculates job order, unit costs and cost data for rate schedules and
billing charges to city agencies, governmental jurisdictions, third party payers and private firms.
- Develops overheads such as equipment or fixed asset depreciation, utility costs, payroll
fringe benefits and administrative support services; assigns, analyzes and distributes applicable
overheads to job orders and departmental services; distributes overheads using procedures
specified by appropriate parties such as the water utility industry and thirty-party payers.
- Maintains cost and operational data; measures actual performance against standards;
reports costs which reflect possible inefficiency in use of equipment, material and personnel;
meets with administrators to discuss cost allocations; prepares periodic and special analytical cost
reports relating dollar costs with operational data for specific service units, departmental
functions or proposed service contracts.
- Plans, assigns and reviews the work of a group of subordinates engaged in maintaining
payroll, labor cost and inventory control data; implements new accounting procedures; trains
subordinates and reviews their work for completeness and accuracy.
- Performs related work as required.
REQUIRED KNOWLEDGES, SKILLS AND ABILITIES
- the principles, methods and techniques of cost accounting as applied to large and
diversified service operations.
- the problems commonly encountered in cost accounting and of the measures commonly
used for their resolution.
- the applications of computer equipment to cost accounting systems.
- the applications of machine tabulating equipment to cost record maintenance.
- organizational, management and system theory and their relationship to cost system.
- current developments in the cost accounting field and their relationship to management
devise, install and maintain a comprehensive cost accounting system, including the
application of computer systems, involving large and complex service operations.
- resolve accounting, manual procedures, organizational and electronic data processing
problems involved in implementing the installation and maintenance of a cost system.
- analyze cost and operational data and prepare a variety of related reports reflecting the
various aspects of departmental service costs.
- maintain cost records in a manner that will enable development of standards.
- advise management with respect to cost accounting systems.
- present ideas effectively and clearly.
- train and supervise a group of employees engaged in cost accounting operations.
- establish and maintain effective working relationships with associate and department
MINIMUM ACCEPTABLE TRAINING AND EXPERIENCE (The following statement
represents the minimum training and experience standards which will be used to admit or reject
applicants for tests. Applications submitted by candidates for this class will be reviewed based
on training and experience requirements as approved on 10/76.)
Or any equivalent combination of acceptable education and experience.
- Completion of a bachelor's degree program at an accredited college or university with
major course work in accounting.
- Four years of accounting experience which has included two years of cost accounting
experience with computerized cost accounting systems in a large organization.
PHYSICAL AND MEDICAL REQUIREMENTS
- Ability to physically perform the duties and to work in the environmental conditions required of a position in this class.
PAY RANGE: EP21
Class Established: 10/1956
Latest Spec. Revision: 10/1976
END OF JOB CLASS SPECIFICATION - 2A27