§ Mr. Marplesasked the Chancellor of the Exchequer what studies are being made in his Department to improve the presentation of the Civil Estimates in such a way as to express the figures in management accounting terms; and when he expects to be able to make a statement on the results.
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§ Mr. DiamondI doubt whether the Civil Estimates can usefully be adapted to provide the primary instrument of management accounting; but work is in progress in other directions to improve management accounting in Government.