engleski

Central payroll system as an instrument for efficient budget management

The need for efficient management for spending State Budget in the Republic of Croatia, which is a crucial problem, has led to the implementation of a single salary information system for employees whose salaries are funded from the State. That information system is the Central Payroll System for monitoring expenditures and staff data of public sector employees.Purpose of the paper is to give a review of research results made by Ministry of Administration of Republic of Croatia and Financial Agency about the us-age of income calculations outside the Central Payroll System focused on Brod - Posavina County. The research took its part during January and February 2017 which covered Public Sector in the Republic of Croatia. The aim of the paper is to prove that making all calculations, salaries, material rights, other incomes, etc., by using Central Payroll System will be easier to manage and control the spending of State Budget and to reduce the additional costs of using additional programs in that purpose. There is a strong correlation between the inefficient expenditure of budget resources and the use of various payroll and income calculations programs that generate additional costs.

Central Payroll System (CPS) ; management ; expenditure ; reduction ; State Budget

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