Pregled bibliografske jedinice broj: 390481
Accrual accounting as precondition for break-even point determination in the public sector
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.).
Miskolc: Miskolci Egyetem Innovacios es Technologia Transzfer Centruma, 2008. str. 225-229 (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
CROSBI ID: 390481 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
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 - Miskolc : 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
Miskolc, Mađarska, 20.03.2008. - 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
Projekti:
067-0811272-1074 - Perspektiva primjene upravljačkog računovodstva u javnom sektoru RH (Vašiček, Vesna, MZOS ) ( CroRIS)
081-0811272-1274 - Koncepti i metode financijskog računovodstva u javnom sektoru Republike Hrvatske (Mrša, Josipa, MZOS ) ( CroRIS)
081-0811272-1276 - Koncepti i metode troškovnog računovodstva u javnom sektoru Republike Hrvatske (Dimitrić, Mira, MZOS ) ( CroRIS)
Ustanove:
Ekonomski fakultet, Rijeka
