Financial and Accounting Issue in the Selected Area of Public Transport

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F15%3A43890240" target="_blank" >RIV/60076658:12510/15:43890240 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Financial and Accounting Issue in the Selected Area of Public Transport

Popis výsledku v původním jazyce

The Road Transport Act No. 111/1994 Sb. divides the transport into the national, international, public, private, passenger and freight transport. The paper discusses the national public passenger transport or, more precisely, the public line transport and urban public transport (the trolleybus transport and the tram transport are governed by Railway Act No. 266/2004 Sb.). Passenger public transport is an integral part of the national economy and fulfils the important function - to ensure transportationof passengers and goods. It requires a good quality transport infrastructure, suitable means of transport, labour, fuel and energy. The performance and contribution of the passenger public transport must be monitored both financially and technically, technologically and, last but not least, environmentally. In doing so, not only the financial accounting, but especially the management accounting can be helpful. The paper presents the basic legislative rules, method of calculation of the p

Název v anglickém jazyce

Financial and Accounting Issue in the Selected Area of Public Transport

Popis výsledku anglicky

The Road Transport Act No. 111/1994 Sb. divides the transport into the national, international, public, private, passenger and freight transport. The paper discusses the national public passenger transport or, more precisely, the public line transport and urban public transport (the trolleybus transport and the tram transport are governed by Railway Act No. 266/2004 Sb.). Passenger public transport is an integral part of the national economy and fulfils the important function - to ensure transportationof passengers and goods. It requires a good quality transport infrastructure, suitable means of transport, labour, fuel and energy. The performance and contribution of the passenger public transport must be monitored both financially and technically, technologically and, last but not least, environmentally. In doing so, not only the financial accounting, but especially the management accounting can be helpful. The paper presents the basic legislative rules, method of calculation of the p

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2015

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the 9th International Scientific Conference INPROFORUM. Common challenges - Different solutions - Mutual dialogue

ISBN

978-80-7394-536-7

ISSN

2336-6788

e-ISSN

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Počet stran výsledku

8

Strana od-do

237-244

Název nakladatele

Jihočeská univerzita v Českých Budějovicích, Ekonomická fakulta

Místo vydání

České Budějovice

Místo konání akce

České Budějovice

Datum konání akce

5. 11. 2015

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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