Activities Classification for Controlling Purposes in the State Administration Unit

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F18%3A00103933" target="_blank" >RIV/00216224:14560/18:00103933 - isvavai.cz</a>

Výsledek na webu

<a href="https://is.muni.cz/do/econ/sborniky/2018/Proceedings_finalni_verze_September_3.pdf" target="_blank" >https://is.muni.cz/do/econ/sborniky/2018/Proceedings_finalni_verze_September_3.pdf</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Activities Classification for Controlling Purposes in the State Administration Unit

Popis výsledku v původním jazyce

This paper deals with activities proceeding within the Ministry of Defence of the Czech Republic (MoD CR) included into the Czech state administration and their classifications for planning, budgeting and accounting purposes. The main aim of the paper is to analyze existing planning, budgeting and accounting classifications of activities and evaluate their mutual linkage and applicability for controlling purposes. Authors come to the conclusion that though planning, budgeting and accounting classifications are not identical at present they may be relatively easily modified and harmonized and so used for cost controlling purposes. Main data sources represent scientific articles, legal directives and regulations, internal directions and MoD CR internal databases. In the first part of the paper the authors analyze and compare planning, budgeting and accounting documentation, in the second part of the paper they select one representative planned activity and link it with its real costs utilizing MoD CR controlling software RON and Data cube.

Název v anglickém jazyce

Activities Classification for Controlling Purposes in the State Administration Unit

Popis výsledku anglicky

This paper deals with activities proceeding within the Ministry of Defence of the Czech Republic (MoD CR) included into the Czech state administration and their classifications for planning, budgeting and accounting purposes. The main aim of the paper is to analyze existing planning, budgeting and accounting classifications of activities and evaluate their mutual linkage and applicability for controlling purposes. Authors come to the conclusion that though planning, budgeting and accounting classifications are not identical at present they may be relatively easily modified and harmonized and so used for cost controlling purposes. Main data sources represent scientific articles, legal directives and regulations, internal directions and MoD CR internal databases. In the first part of the paper the authors analyze and compare planning, budgeting and accounting documentation, in the second part of the paper they select one representative planned activity and link it with its real costs utilizing MoD CR controlling software RON and Data cube.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50205 - Accounting

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2018

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

European Financial Systems 2018 Proceedings of the 15th International Scientific Conference

ISBN

9788021089815

ISSN

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e-ISSN

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Počet stran výsledku

7

Strana od-do

803-809

Název nakladatele

Masarykova univerzita

Místo vydání

Brno

Místo konání akce

Brno

Datum konání akce

25. 6. 2018

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000462948800102