Naslov
Managerial accounting in Croatian Public Sector

Autori
Dražić Lutilsky, Ivana: Perčević, Hrvoje: Sohora Bukovac, Marina

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

Izvornik
MicroCAD 2007 / University of Miskolc & Innovation and Technology Transfer Centre (ITTC) - Miskolc : Innovation and Technology Transfer Centre, University of Miskolc, 2007, 151-156

ISBN
978-963-661-756-1

Skup
MicroCAD 2007, International Science Conference,

Mjesto i datum
Miskolc, Mađarska, 22.03.2007. - 23.03.2007

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
managerial accounting; costs; public sector

Sažetak
Implementation of basic accrual principle should solve all those problems. By doing that all governmental units can choose different methods for cost planning, cost allocation and cost control. Using different modern methods for managing costs, information about costs are significantly different. Based on that, the process of decision making in public sector and decision made on costs could vary. So, it is very important to implement the right cost allocation method. Considering processes in public sector, recommendation for cost allocation could be Activity-Based Method. Granof M. H., Platt D. E., Vaysman I., argued in their study “ Using Activity-Based Costing to Manage More Effectively“ about ABC implementation into the public sector with example of University Department and they have manage to prove appliance of ABC method in accordance with processes at University. Hence, very high percentage of governmental units are financed out of state or local budgets in almost 100%, so the government or managers of those governmental units could use Target Costing method based on true data given by the cost allocation method. With those methods they could charge prices of provided services based on occurred costs. Implementing the accrual principle and cost control into the governmental units, the performance measurements and program efficiency evaluation will be made on actual relevant data and in accordance to the decision making process will be based on relevant data. For performance measurement and program efficiency evaluation, governmental units could use BalancedScorecard model, SCORING method or BENCHMARKING model. With those methods managers in public sector wouldn’ t use only gained knowledge and experience.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA