engleski

Current Situation and Perspectives Managerial Accounting in Croatian Public Sector

Success of many public sector reforms depends on successful public management. Effective governance of governmental units demands from management endorsement of numerous techniques and methods of cost and managerial accounting but also their integration in wider aspect of informatics technologies and financial governance. 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, managerial accounting and financial reporting in public sector.

Cost Accounting; Managerial Accounting; Budgetary Accounting; Public Sector; New Public Management

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