Activities Classification for Controlling Purposes in the State Administration Unit

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F18%3A00103933" target="_blank" >RIV/00216224:14560/18:00103933 - isvavai.cz</a>
Result on the web
<a href="https://is.muni.cz/do/econ/sborniky/2018/Proceedings_finalni_verze_September_3.pdf" target="_blank" >https://is.muni.cz/do/econ/sborniky/2018/Proceedings_finalni_verze_September_3.pdf</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Activities Classification for Controlling Purposes in the State Administration Unit
Original language description
This paper deals with activities proceeding within the Ministry of Defence of the Czech Republic (MoD CR) included into the Czech state administration and their classifications for planning, budgeting and accounting purposes. The main aim of the paper is to analyze existing planning, budgeting and accounting classifications of activities and evaluate their mutual linkage and applicability for controlling purposes. Authors come to the conclusion that though planning, budgeting and accounting classifications are not identical at present they may be relatively easily modified and harmonized and so used for cost controlling purposes. Main data sources represent scientific articles, legal directives and regulations, internal directions and MoD CR internal databases. In the first part of the paper the authors analyze and compare planning, budgeting and accounting documentation, in the second part of the paper they select one representative planned activity and link it with its real costs utilizing MoD CR controlling software RON and Data cube.
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2018
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
European Financial Systems 2018 Proceedings of the 15th International Scientific Conference
ISBN
9788021089815
ISSN
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e-ISSN
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Number of pages
7
Pages from-to
803-809
Publisher name
Masarykova univerzita
Place of publication
Brno
Event location
Brno
Event date
Jun 25, 2018
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000462948800102

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