Does proceeding accounting reform contribute to better cost control within the Czech state administration units?

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60162694%3AG42__%2F17%3A00534497" target="_blank" >RIV/60162694:G42__/17:00534497 - isvavai.cz</a>

Nalezeny alternativní kódy

RIV/00216224:14560/17:00096369

Výsledek na webu

<a href="http://ctpsr.econ.muni.cz/wp-content/uploads/2017/01/Sborník_2017_A5_tisk_obalka.pdf" target="_blank" >http://ctpsr.econ.muni.cz/wp-content/uploads/2017/01/Sborník_2017_A5_tisk_obalka.pdf</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Does proceeding accounting reform contribute to better cost control within the Czech state administration units?

Popis výsledku v původním jazyce

The objective of this paper is to examine whether accrued accounting outputs released to external users in a standardized form from 2011 may serve to better internal cost control. The analysis is limited to Czech state administration units because of their importance as a redistributor and a consumer of financial sources and because of their complicated internal structure. Our former findings suggest that aggregated data may serve conveniently for budget negotiations, standards setting or various analytical purposes on the top managerial level. A question is whether these outputs are applicable also for internal managerial purposes which we do not account entirely convenient. To prove or disprove this opinion we examined cost allocation process within a selected cost unit of the Ministry of Defence of the Czech Republic. Our analysis suggests that aggregated financial accounting outputs represent relevant input data source however they are insufficient for managerial purposes within particular state administration units and need to be supplemented with any form of managerial or cost accounting that would allocate relating costs and link them with a place of their origin.

Název v anglickém jazyce

Does proceeding accounting reform contribute to better cost control within the Czech state administration units?

Popis výsledku anglicky

The objective of this paper is to examine whether accrued accounting outputs released to external users in a standardized form from 2011 may serve to better internal cost control. The analysis is limited to Czech state administration units because of their importance as a redistributor and a consumer of financial sources and because of their complicated internal structure. Our former findings suggest that aggregated data may serve conveniently for budget negotiations, standards setting or various analytical purposes on the top managerial level. A question is whether these outputs are applicable also for internal managerial purposes which we do not account entirely convenient. To prove or disprove this opinion we examined cost allocation process within a selected cost unit of the Ministry of Defence of the Czech Republic. Our analysis suggests that aggregated financial accounting outputs represent relevant input data source however they are insufficient for managerial purposes within particular state administration units and need to be supplemented with any form of managerial or cost accounting that would allocate relating costs and link them with a place of their origin.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50902 - Social sciences, interdisciplinary

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2017

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the 21st international conference Current trends in public sector research

ISBN

978-80-210-8448-3

ISSN

2336-1239

e-ISSN

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Počet stran výsledku

8

Strana od-do

207-214

Název nakladatele

Masarykova univerzita

Místo vydání

Brno

Místo konání akce

Brno

Datum konání akce

19. 1. 2017

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000402427100026