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Accounting as Informational Basis for Public Sector Menagerial Decisionmaking (CROSBI ID 565543)

Prilog sa skupa u zborniku | izvorni znanstveni rad | međunarodna recenzija

Vašiček, D. ; Mance, D Accounting as Informational Basis for Public Sector Menagerial Decisionmaking // Proceedings, 2nd International conference "Vallis Aurea" focus on regional developement / Katalinic, Branko (ur.). Požega: Veleučilište u Požegi ; DAAAM International Vienna, 2010. str. 1477-1485

Podaci o odgovornosti

Vašiček, D. ; Mance, D

engleski

Accounting as Informational Basis for Public Sector Menagerial Decisionmaking

Managerial accounting cannot exist without drawing its informational basis from the financial accounting. The information provided by the general ledger and the financial statements are crucial for the correctness of the managerial decision-making, in private but also in public sector. Managerial decision-making is based on perspective analysis of information drawn from financial accounting and on prospective budgeting analysis. For the public sector reforms to be successful, a full managerial accounting implementation is necessary. The paper’s goal is to analyse the appropriateness of the present financial accounting presentation formats to the needs of the managerial accounting.

public sector managerial accounting; basis of accounting

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Podaci o prilogu

1477-1485.

2010.

objavljeno

Podaci o matičnoj publikaciji

Proceedings, 2nd International conference "Vallis Aurea" focus on regional developement

Katalinic, Branko

Požega: Veleučilište u Požegi ; DAAAM International Vienna

978-953-7744-06-9

Podaci o skupu

2nd INTERNATIONAL CONFERENCE "VALLIS AUREA" FOCUS ON REGIONAL DEVELOPEMENT

predavanje

03.09.2010-03.09.2010

Požega, Hrvatska

Povezanost rada

Ekonomija