Financial and Accounting Issue in the Selected Area of Public Transport

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F15%3A43890240" target="_blank" >RIV/60076658:12510/15:43890240 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Financial and Accounting Issue in the Selected Area of Public Transport
Original language description
The Road Transport Act No. 111/1994 Sb. divides the transport into the national, international, public, private, passenger and freight transport. The paper discusses the national public passenger transport or, more precisely, the public line transport and urban public transport (the trolleybus transport and the tram transport are governed by Railway Act No. 266/2004 Sb.). Passenger public transport is an integral part of the national economy and fulfils the important function - to ensure transportationof passengers and goods. It requires a good quality transport infrastructure, suitable means of transport, labour, fuel and energy. The performance and contribution of the passenger public transport must be monitored both financially and technically, technologically and, last but not least, environmentally. In doing so, not only the financial accounting, but especially the management accounting can be helpful. The paper presents the basic legislative rules, method of calculation of the p
Czech name
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Czech description
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Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of the 9th International Scientific Conference INPROFORUM. Common challenges - Different solutions - Mutual dialogue
ISBN
978-80-7394-536-7
ISSN
2336-6788
e-ISSN
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Number of pages
8
Pages from-to
237-244
Publisher name
Jihočeská univerzita v Českých Budějovicích, Ekonomická fakulta
Place of publication
České Budějovice
Event location
České Budějovice
Event date
Nov 5, 2015
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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