Naslov
Price determination in Croatian public sector- Case of Croatian Faculties
(Price determination in Croatian public sector-Case of Croatian Faculties)

Autori
Vašiček, Vesna ; Dražić Lutilsky, Ivana ; Perčević, Hrvoje

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

Izvornik
International Economic Conference Integrative Relations between the European Union Institutions and the Member States / - Sibiu : University Publishing House, 2008, 570-577

ISBN
978-973-739-594-8

Skup
Relations between the European Union Institutions and the Member States

Mjesto i datum
Sibiu, Rumunjska, 05.2008

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
public sector; cost accounting; price determination; Croatian Faculties

Sažetak
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. Costs are important element in a decision making process by determination or calculation prices and remunerations for provided services or purchased goods from budgetary users. Information about costs are relevant even then when the price of provided services or purchased goods is lower then with them related occurred costs, or when it is purely political-social question, or when the price of provided services or purchased goods is determined with certain criteria and market fluctuations. It is important for faculties to use costs when they are determining prices for their services. It is necessary because costs of provided services are partially charged to students. Determination of cost for provided services is also necessary for intern settlement of costs and intern reporting, that is useful primary to intern users or faculty management in decision making process for financial and non financial decisions. In Republic Croatia practice for price determinations of provided services is usually political and social question rather then economical one.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA