Publisher's Synopsis
The need for effective management and a clear rationale for charges applies to cemetery and cremation services as to any other.;This paper aims to assist local authorities to review or establish maintenance standards and to find ways of enhancing cost-effectiveness. It is based on the results of the local studies which some authorities have requested from their auditors.;The factors influencing the main elements of expenditure on cemeteries and crematoria including the impact of the competition legislation are explored and the ways in which income in generated are discussed.
