Possibility of Accrual Accounting Application in Case of Active Reserve Forces of the Czech Army

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60162694%3AG42__%2F17%3A00534265" target="_blank" >RIV/60162694:G42__/17:00534265 - isvavai.cz</a>
Result on the web
<a href="https://is.muni.cz/do/econ/sborniky/70896034/" target="_blank" >https://is.muni.cz/do/econ/sborniky/70896034/</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Possibility of Accrual Accounting Application in Case of Active Reserve Forces of the Czech Army
Original language description
The article „Possibility of Accrual Accounting Application in case of Active Reserve Forces of the Czech Army” analyses the application of the accrual accounting by way of Active Reserve Forces example. Accrual accounting is considered as a potential tool of resource management system effectiveness increase in the Czech Army. The Active Reserve Force is monitored as a cost centre that is managed by actual and predetermined costs. The three training situation are simulated. The analysis takes into account only activities directly connected with training of the Active Reserve unit influenced by training type and military vehicles involvement. The data are displayed by synthetic and analytical accounts. The training price of separate Active Reserve soldiers is generated through the synthetic and subsidiary accounts under accrual accounting system. Each Active Reserve serviceman have assigned own analytical cost account. This account have displayed all cost items associated with his training. The closing balance of all analytical accounts provides the sum of total costs that were connected with Active Reserve member training.
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
2017
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
European Financial Systems 2017. Proceedings of the 14th International Scientific Conference
ISBN
978-80-210-8609-8
ISSN
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e-ISSN
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Number of pages
9
Pages from-to
408-416
Publisher name
MASARYK UNIVERSITY
Place of publication
BRNO, CZECH REPUBLIC
Event location
Brno
Event date
Jun 26, 2017
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000418110700050

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