Consequences of changes in public universities funding on applied financial management tools

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F14%3A43872127" target="_blank" >RIV/70883521:28120/14:43872127 - isvavai.cz</a>

Výsledek na webu

<a href="http://dx.doi.org/10.1016/j.sbspro.2013.12.552" target="_blank" >http://dx.doi.org/10.1016/j.sbspro.2013.12.552</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.1016/j.sbspro.2013.12.552" target="_blank" >10.1016/j.sbspro.2013.12.552</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Consequences of changes in public universities funding on applied financial management tools

Popis výsledku v původním jazyce

The purpose of the paper is aimed at research on implementing a full cost method in public universities in the Czech Republic as a new tool of financial management applied as the consequences of changes in public funding of public universities. The firstpart sets out the reasons why it is important for universities to know the full cost and it further identifies the main barriers to the implementation of the full cost method. One part is focused on explaining the difference between total cost and eligible project expenditures. Another part is devoted to an explanation of the nature of the full cost method, the results of own research conducted on the implementation of the full cost method in the Czech Republic, mainly there is a recommended procedureand warning on the difficulties in implementing the full cost method and there is also explained why it is important to keep the link between sources, activities and costs. This paper includes as well the confrontation with the results of

Název v anglickém jazyce

Consequences of changes in public universities funding on applied financial management tools

Popis výsledku anglicky

The purpose of the paper is aimed at research on implementing a full cost method in public universities in the Czech Republic as a new tool of financial management applied as the consequences of changes in public funding of public universities. The firstpart sets out the reasons why it is important for universities to know the full cost and it further identifies the main barriers to the implementation of the full cost method. One part is focused on explaining the difference between total cost and eligible project expenditures. Another part is devoted to an explanation of the nature of the full cost method, the results of own research conducted on the implementation of the full cost method in the Czech Republic, mainly there is a recommended procedureand warning on the difficulties in implementing the full cost method and there is also explained why it is important to keep the link between sources, activities and costs. This paper includes as well the confrontation with the results of

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

—

Projekt

—

Návaznosti

V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Rok uplatnění

2014

Kód důvěrnosti údajů

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

Název statě ve sborníku

Procedia: Social and Behavioral Sciences

ISBN

—

ISSN

1877-0428

e-ISSN

—

Počet stran výsledku

6

Strana od-do

845-850

Název nakladatele

Elsevier

Místo vydání

Philadelphia

Místo konání akce

Antalya

Datum konání akce

25. 4. 2013

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000335570200141