The sustainability of the existing cost management system with an emphasis on the public sector
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F20%3A63524616" target="_blank" >RIV/70883521:28120/20:63524616 - isvavai.cz</a>
Result on the web
<a href="https://editorial.upce.cz/1804-8048/28/1/1025" target="_blank" >https://editorial.upce.cz/1804-8048/28/1/1025</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
The sustainability of the existing cost management system with an emphasis on the public sector
Original language description
The aim of the paper is to compare the cost management approaches in the public and private sectors, with an emphasis on the public sector. The data was collected in 2017 in the Czech Republic. The main results showed that most respondents do not use Activity Based Costing and that there are no statistically significant differences between the public and private sector. Both public and private sectors, if keeping records of management accounting, charge costs in such a way so as to be able to determine the total costs of their activities at any time. Not even the fact that an organization uses public funds increases the chance of the given organization to look for the information about its full costs. Most of the respondents in both groups make important financial decisions based on knowledge of full costs of their activities. The research thus has not proved that the public sector subjects would have a different approach to finding out about full costs than the private sector units.
Czech name
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Czech description
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Classification
Type
J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database
CEP classification
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OECD FORD branch
50204 - Business and management
Result continuities
Project
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Continuities
V - Vyzkumna aktivita podporovana z jinych verejnych zdroju
Others
Publication year
2020
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Scientific Papers of the University of Pardubice. Series D. Faculty of Economics and Administration
ISSN
1211-555X
e-ISSN
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Volume of the periodical
2020
Issue of the periodical within the volume
1
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
13
Pages from-to
176-188
UT code for WoS article
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EID of the result in the Scopus database
2-s2.0-85090540317