Evaluation of Progress in Controlling Implementation within the Czech State Administration Units

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F19%3A00134881" target="_blank" >RIV/00216224:14560/19:00134881 - isvavai.cz</a>

Výsledek na webu

<a href="https://ibima.org/accepted-paper/evaluation-of-progress-in-controlling-implementation-within-the-czech-state-administration-units/" target="_blank" >https://ibima.org/accepted-paper/evaluation-of-progress-in-controlling-implementation-within-the-czech-state-administration-units/</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Evaluation of Progress in Controlling Implementation within the Czech State Administration Units

Popis výsledku v původním jazyce

This paper deals with controlling implementation process and its analysis in the area of the Czech state administration, specifically the Ministry of Defence of the Czech Republic (MoD CR). Its main aim is to describe briefly an implementation process in a selected MoD CR unit and to evaluate its current progress, strengths and weaknesses. The paper loosely follows-up our previous research that mapped the situation in controlling implementation from 2014 when a pilot programme was launched by MoD CR. In this paper, we analyse a current development of full implementation that was launched in 2017 and cost allocation on the level of particular accounting entity, i.e. selected MoD CR cost centre. We verify a potential of cost allocation within a selected cost centre and its utilization for managerial purposes. As main information sources we used the MoD CR financial database (FIS), relating legal regulations, and scientific papers. Obtained findings suggest that thanks to department-wide controlling implementation cost data are now allocated to particular cost centres and supplemented by a set of nonfinancial data. Though there still exist some methodical issues to solve, it can be stated that cost databased represent a relevant data source for purposes of financial management on all levels of management. However, it would be desirable to familiarize economic personal with main philosophy, benefits and possibilities of controlling better and to improve their motivation for utilization of cost data within common managerial process.

Název v anglickém jazyce

Evaluation of Progress in Controlling Implementation within the Czech State Administration Units

Popis výsledku anglicky

This paper deals with controlling implementation process and its analysis in the area of the Czech state administration, specifically the Ministry of Defence of the Czech Republic (MoD CR). Its main aim is to describe briefly an implementation process in a selected MoD CR unit and to evaluate its current progress, strengths and weaknesses. The paper loosely follows-up our previous research that mapped the situation in controlling implementation from 2014 when a pilot programme was launched by MoD CR. In this paper, we analyse a current development of full implementation that was launched in 2017 and cost allocation on the level of particular accounting entity, i.e. selected MoD CR cost centre. We verify a potential of cost allocation within a selected cost centre and its utilization for managerial purposes. As main information sources we used the MoD CR financial database (FIS), relating legal regulations, and scientific papers. Obtained findings suggest that thanks to department-wide controlling implementation cost data are now allocated to particular cost centres and supplemented by a set of nonfinancial data. Though there still exist some methodical issues to solve, it can be stated that cost databased represent a relevant data source for purposes of financial management on all levels of management. However, it would be desirable to familiarize economic personal with main philosophy, benefits and possibilities of controlling better and to improve their motivation for utilization of cost data within common managerial process.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50200 - Economics and Business

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2019

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the 34th International Business Information Management Association Conference

ISBN

9780999855133

ISSN

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e-ISSN

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Počet stran výsledku

7

Strana od-do

11325-11331

Název nakladatele

International Business Information Management Association

Místo vydání

UNITED STATES

Místo konání akce

Madrid

Datum konání akce

13. 11. 2019

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000561117205052