Accrual accounting as precondition for break-even point determination in the public sector (CROSBI ID 547077)
Prilog sa skupa u zborniku | izvorni znanstveni rad | međunarodna recenzija
Podaci o odgovornosti
Vašiček, Davor ; Vašiček, Vesna ; Crnković-Stumpf, Branka
engleski
Accrual accounting as precondition for break-even point determination in the public sector
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.
ACCRUAL ACCOUNTING; PRECONDITION FOR BREAK-EVEN POINT DETERMINATION; PUBLIC SECTOR
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Podaci o prilogu
225-229.
2008.
objavljeno
Podaci o matičnoj publikaciji
microCAD 2008, International Scientific Conference 20-21 March 2008
Lehoczky, Laszlo
Miskolc: Miskolci Egyetem Innovacios es Technologia Transzfer Centruma
978-963-661-826-1
Podaci o skupu
microCAD 2008, International Scientific Conference 20-21 March 2008
predavanje
20.03.2008-21.03.2008
Miskolc, Mađarska