Naslov
Posibilities of managerial accounting in Croatian public sector

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

Izvornik
Journal of International Scientific Publications : Economy & Business (1314-7242) 4 (2010), BG2010-ISP-EB-4; 562-579

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni

Ključne riječi
public sector; cost accounting; managerial accounting; Croatia

Sažetak
In this paper, the authors have tryed to give some recomendations for the public sector managament, based on the conducted reserach about current situation of managerial and cost accounting in Croatian public sector. The main hypothesis is that creating and significantly using the information, given by the set of the instruments of cost and managerial accounting, would increase the quality of accounting information like basis for public management decision making and for the supervision of public management work what will directly affect the effectiveness and efficiency in service providing gratifying the general and basic need. The research goal was to confirm that insufficient use of the set of instruments cost and managerial accounting in public sector is reflecting on a quality of adopted decisions with all economical and financial consequences of those decisions. Taking in consideration the specifics of public sector, the task is to define the informational demands of public management and to establish the set of instruments of cost and managerial accounting. Those instruments should assure that information target is headed towards assumption about efficient governing. Ergo that, the purpose of this research is to determine that accrual accounting basis for preparation of internal reports is necessary, so it is important to take under the consideration management informational demands, development of accounting system which must be harmonized with purpose, goals and tasks of business activities and it must assure qualitative and integer reporting about results on all hierarchical levels of management and all of its segments.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA