engleski

Price determination and Performance Measurement in Croatian Public Sector

More and more expressed demands for efficient public government and public management transparent work impose the need for new forms of reporting to which is impossible to satisfy without the usage of the set of instruments of cost and managerial accounting. Those set of instruments are unavoidable in a management process in public sector, such as: budgeting, cost control and cost decreasing, determination of prices and remunerations, measurement of performance, program assessment, different choices for economic decisions and taking actions to increase effectiveness and to raise quality of services by decreasing costs. Today is specially emphasized the demand that the privatization of some traditionally public actions and financial possibilities of those public actions develop a specific model of public-private partnership which will transparent for determining prices of served goods and services.

public sector; costs; price determination; performance measurement

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