Does proceeding accounting reform contribute to better cost control within the Czech state administration units?

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60162694%3AG42__%2F17%3A00534497" target="_blank" >RIV/60162694:G42__/17:00534497 - isvavai.cz</a>
Alternative codes found
RIV/00216224:14560/17:00096369
Result on the web
<a href="http://ctpsr.econ.muni.cz/wp-content/uploads/2017/01/Sborník_2017_A5_tisk_obalka.pdf" target="_blank" >http://ctpsr.econ.muni.cz/wp-content/uploads/2017/01/Sborník_2017_A5_tisk_obalka.pdf</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Does proceeding accounting reform contribute to better cost control within the Czech state administration units?
Original language description
The objective of this paper is to examine whether accrued accounting outputs released to external users in a standardized form from 2011 may serve to better internal cost control. The analysis is limited to Czech state administration units because of their importance as a redistributor and a consumer of financial sources and because of their complicated internal structure. Our former findings suggest that aggregated data may serve conveniently for budget negotiations, standards setting or various analytical purposes on the top managerial level. A question is whether these outputs are applicable also for internal managerial purposes which we do not account entirely convenient. To prove or disprove this opinion we examined cost allocation process within a selected cost unit of the Ministry of Defence of the Czech Republic. Our analysis suggests that aggregated financial accounting outputs represent relevant input data source however they are insufficient for managerial purposes within particular state administration units and need to be supplemented with any form of managerial or cost accounting that would allocate relating costs and link them with a place of their origin.
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
Proceedings of the 21st international conference Current trends in public sector research
ISBN
978-80-210-8448-3
ISSN
2336-1239
e-ISSN
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Number of pages
8
Pages from-to
207-214
Publisher name
Masarykova univerzita
Place of publication
Brno
Event location
Brno
Event date
Jan 19, 2017
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000402427100026

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