Possibility of Accrual Accounting Application in Case of Active Reserve Forces of the Czech Army
Identifikátory výsledku
Kód výsledku v IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60162694%3AG42__%2F17%3A00534265" target="_blank" >RIV/60162694:G42__/17:00534265 - isvavai.cz</a>
Výsledek na webu
<a href="https://is.muni.cz/do/econ/sborniky/70896034/" target="_blank" >https://is.muni.cz/do/econ/sborniky/70896034/</a>
DOI - Digital Object Identifier
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Alternativní jazyky
Jazyk výsledku
angličtina
Název v původním jazyce
Possibility of Accrual Accounting Application in Case of Active Reserve Forces of the Czech Army
Popis výsledku v původním jazyce
The article „Possibility of Accrual Accounting Application in case of Active Reserve Forces of the Czech Army” analyses the application of the accrual accounting by way of Active Reserve Forces example. Accrual accounting is considered as a potential tool of resource management system effectiveness increase in the Czech Army. The Active Reserve Force is monitored as a cost centre that is managed by actual and predetermined costs. The three training situation are simulated. The analysis takes into account only activities directly connected with training of the Active Reserve unit influenced by training type and military vehicles involvement. The data are displayed by synthetic and analytical accounts. The training price of separate Active Reserve soldiers is generated through the synthetic and subsidiary accounts under accrual accounting system. Each Active Reserve serviceman have assigned own analytical cost account. This account have displayed all cost items associated with his training. The closing balance of all analytical accounts provides the sum of total costs that were connected with Active Reserve member training.
Název v anglickém jazyce
Possibility of Accrual Accounting Application in Case of Active Reserve Forces of the Czech Army
Popis výsledku anglicky
The article „Possibility of Accrual Accounting Application in case of Active Reserve Forces of the Czech Army” analyses the application of the accrual accounting by way of Active Reserve Forces example. Accrual accounting is considered as a potential tool of resource management system effectiveness increase in the Czech Army. The Active Reserve Force is monitored as a cost centre that is managed by actual and predetermined costs. The three training situation are simulated. The analysis takes into account only activities directly connected with training of the Active Reserve unit influenced by training type and military vehicles involvement. The data are displayed by synthetic and analytical accounts. The training price of separate Active Reserve soldiers is generated through the synthetic and subsidiary accounts under accrual accounting system. Each Active Reserve serviceman have assigned own analytical cost account. This account have displayed all cost items associated with his training. The closing balance of all analytical accounts provides the sum of total costs that were connected with Active Reserve member training.
Klasifikace
Druh
D - Stať ve sborníku
CEP obor
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OECD FORD obor
50902 - Social sciences, interdisciplinary
Návaznosti výsledku
Projekt
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Návaznosti
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Ostatní
Rok uplatnění
2017
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Údaje specifické pro druh výsledku
Název statě ve sborníku
European Financial Systems 2017. Proceedings of the 14th International Scientific Conference
ISBN
978-80-210-8609-8
ISSN
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e-ISSN
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Počet stran výsledku
9
Strana od-do
408-416
Název nakladatele
MASARYK UNIVERSITY
Místo vydání
BRNO, CZECH REPUBLIC
Místo konání akce
Brno
Datum konání akce
26. 6. 2017
Typ akce podle státní příslušnosti
WRD - Celosvětová akce
Kód UT WoS článku
000418110700050