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Accrual accounting as precondition for break-even point determination in the public sector


Vašiček, Davor; Vašiček, Vesna; Crnković-Stumpf, Branka
Accrual accounting as precondition for break-even point determination in the public sector // microCAD 2008, International Scientific Conference 20-21 March 2008 / Lehoczky, Laszlo (ur.).
Miškolc, Mađarska: Miskolci Egyetem Innovacios es Technologia Transzfer Centruma, 2008. str. 225-229 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)


Naslov
Accrual accounting as precondition for break-even point determination in the public sector

Autori
Vašiček, Davor ; Vašiček, Vesna ; Crnković-Stumpf, Branka

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
MicroCAD 2008, International Scientific Conference 20-21 March 2008 / Lehoczky, Laszlo - Miškolc, Mađarska : Miskolci Egyetem Innovacios es Technologia Transzfer Centruma, 2008, 225-229

ISBN
978-963-661-826-1

Skup
MicroCAD 2008, International Scientific Conference 20-21 March 2008

Mjesto i datum
Miškolc, Mađarska, 20-21.03.2008

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
ACCRUAL ACCOUNTING; PRECONDITION FOR BREAK-EVEN POINT DETERMINATION; PUBLIC SECTOR

Sažetak
Heterogeneity of the public sector in the functional and institutional sense, especially in the context of applying various financing models shows that the utilisation of the unified accounting concept and reporting system, different from the realisation concept, does not prove to be the optimal solution for all of its components. Determination of the break-even point in the public sector, because of the specificities of the measurement and the evaluation of the public sector services, is somehow different from the private sector companies’ that realize their profit or revenue. This paper deals with the determination of the break-even point specificities in the public sector with the help of the information gained from managerial accounting.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija



POVEZANOST RADA


Projekt / tema
067-0811272-1074 - Perspektiva primjene upravljačkog računovodstva u javnom sektoru RH (Vesna Vašiček, )
081-0811272-1274 - Koncepti i metode financijskog računovodstva u javnom sektoru Republike Hrvatske (Josipa Mrša, )
081-0811272-1276 - Koncepti i metode troškovnog računovodstva u javnom sektoru Republike Hrvatske (Mira Dimitrić, )

Ustanove
Ekonomski fakultet, Rijeka

Citiraj ovu publikaciju

Vašiček, Davor; Vašiček, Vesna; Crnković-Stumpf, Branka
Accrual accounting as precondition for break-even point determination in the public sector // microCAD 2008, International Scientific Conference 20-21 March 2008 / Lehoczky, Laszlo (ur.).
Miškolc, Mađarska: Miskolci Egyetem Innovacios es Technologia Transzfer Centruma, 2008. str. 225-229 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
Vašiček, D., Vašiček, V. & Crnković-Stumpf, B. (2008) Accrual accounting as precondition for break-even point determination in the public sector. U: Lehoczky, L. (ur.)microCAD 2008, International Scientific Conference 20-21 March 2008.
@article{article, editor = {Lehoczky, L.}, year = {2008}, pages = {225-229}, keywords = {ACCRUAL ACCOUNTING, PRECONDITION FOR BREAK-EVEN POINT DETERMINATION, PUBLIC SECTOR}, isbn = {978-963-661-826-1}, title = {Accrual accounting as precondition for break-even point determination in the public sector}, keyword = {ACCRUAL ACCOUNTING, PRECONDITION FOR BREAK-EVEN POINT DETERMINATION, PUBLIC SECTOR}, publisher = {Miskolci Egyetem Innovacios es Technologia Transzfer Centruma}, publisherplace = {Mi\v{s}kolc, Ma\djarska} }