engleski

Perspectives on Cost and Managerial Accounting development in Croatian Public Sector

Success of many public sector reforms depends on successful public management. Key components of public management are introduction of accrual basis accounting and management on the basis of results which is possible to achieve with improvements of accounting systems, mainly cost accounting and financial reporting in public sector. Results are long term and broad, ensuring development based on knowledge and responsibility. Application of number of techniques and methods of cost and managerial accounting and their integration into broader aspect of information technology and financial management must be in place in order to manage public sector efficiently.

Cost and Managerial Accounting; Public Sector; New Public Menagement

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