Accounting as Informational Basis for Public Sector Menagerial Decisionmaking (CROSBI ID 565543)
Prilog sa skupa u zborniku | izvorni znanstveni rad | međunarodna recenzija
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