Expenses and revenue classifications for managerial purposes in the Czech state administration units
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60162694%3AG42__%2F16%3A00533200" target="_blank" >RIV/60162694:G42__/16:00533200 - isvavai.cz</a>
Result on the web
<a href="http://vavtest.unob.cz/registr" target="_blank" >http://vavtest.unob.cz/registr</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Expenses and revenue classifications for managerial purposes in the Czech state administration units
Original language description
The paper deals with classification of expenses and revenue mainly for managerial purposes in the area of the Czech state administration. From 2011 the Czech public sector units prepare accounting data under the accrual basis obligatorily. This means among others that they record and release expenses and revenue data to external users in accordance with mandatory regulations. The main aim of the paper it to examine obligatory rules of expenses and revenue classification used by the state administration units and possibilities of their utilization for managerial purposes. Further the paper concentrates on a current state of internal cost classifications and allocation especially in the context of financial management and 3E concept monitoring. As main data sources the paper uses the Ministry of Finance of the Czech Republic standardized data, the Ministry of Defence of the Czech Republic internal data, relating legal regulations and scientific papers.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
KA - Militarism
OECD FORD branch
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Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2016
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
European Financial Systems 2016. Proceedings of the 13th International Scientific Conference
ISBN
978-80-210-8309-7
ISSN
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e-ISSN
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Number of pages
8
Pages from-to
848-855
Publisher name
Masarykova univerzita
Place of publication
Brno
Event location
Brno
Event date
Jan 1, 2016
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000385692200112