Consequences of changes in public universities funding on applied financial management tools
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F14%3A43872127" target="_blank" >RIV/70883521:28120/14:43872127 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.1016/j.sbspro.2013.12.552" target="_blank" >http://dx.doi.org/10.1016/j.sbspro.2013.12.552</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1016/j.sbspro.2013.12.552" target="_blank" >10.1016/j.sbspro.2013.12.552</a>
Alternative languages
Result language
angličtina
Original language name
Consequences of changes in public universities funding on applied financial management tools
Original language description
The purpose of the paper is aimed at research on implementing a full cost method in public universities in the Czech Republic as a new tool of financial management applied as the consequences of changes in public funding of public universities. The firstpart sets out the reasons why it is important for universities to know the full cost and it further identifies the main barriers to the implementation of the full cost method. One part is focused on explaining the difference between total cost and eligible project expenditures. Another part is devoted to an explanation of the nature of the full cost method, the results of own research conducted on the implementation of the full cost method in the Czech Republic, mainly there is a recommended procedureand warning on the difficulties in implementing the full cost method and there is also explained why it is important to keep the link between sources, activities and costs. This paper includes as well the confrontation with the results of
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
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Continuities
V - Vyzkumna aktivita podporovana z jinych verejnych zdroju
Others
Publication year
2014
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Procedia: Social and Behavioral Sciences
ISBN
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ISSN
1877-0428
e-ISSN
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Number of pages
6
Pages from-to
845-850
Publisher name
Elsevier
Place of publication
Philadelphia
Event location
Antalya
Event date
Apr 25, 2013
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000335570200141