Why traditional financial analysis tools and approaches are not
suitable for municipalities and should be re-designed? (The
case of municipalities in Czech Republic)

J 2013

Why traditional financial analysis tools and approaches are not suitable for municipalities and should be re-designed? (The case of municipalities in Czech Republic)

HRŮZA, Filip

Základní údaje

Originální název

Why traditional financial analysis tools and approaches are not suitable for municipalities and should be re-designed? (The case of municipalities in Czech Republic)

Název česky

Proč nástroje a přístupy tradiční finanční analýzy nejsou vhodné pro obce a měly by být přepracovány? (Příklad obcí v České republice)

Autoři

HRŮZA, Filip

Vydání

International Journal of Social Science and Humanity, Singapore, IACSIT Press, 2013, 2010-3646

Další údaje

Typ výsledku

Článek v odborném periodiku

Utajení

není předmětem státního či obchodního tajemství

Odkazy

URL URL

DOI

http://dx.doi.org/10.7763/IJSSH.2013.V3.194

Klíčová slova česky

Veřejný sektor; obce; nástroje finanční analýzy; specifika; re-design.

Klíčová slova anglicky

Public sector; municipalities; financial analysis tools; specifics; re-design.

Příznaky

Mezinárodní význam, Recenzováno

Změněno: 20. 3. 2013 12:33, Ing. Filip Hrůza, Ph.D.

Anotace

V originále

The public sector has undergone in the 20th century complex development. Part of this evolution was represented by search for suitable management and analysis tools in the research field and in practice. Public sector inspired in this issue by the private sector, when some of its approaches, principles and tools were transformed or directly transferred to its theory and practice. The use and application of business intelligence tools in financial management of public sector entities is one of the themes that still inspires debate regarding the extent of the appropriateness of the application of these instruments into specific conditions and different functioning environment. This article aims to map out the developments in this specific area and to identify the reasons for a re-design or calibration during such transfers.

Návaznosti

MUNI/A/0983/2011, interní kód MU

Název: Hodnocení kvality veřejných politik v kontextu restriktivních omezení veřejných financí

Investor: Masarykova univerzita, Hodnocení kvality veřejných politik v kontextu restriktivních omezení veřejných financí, DO R. 2020_Kategorie A - Specifický výzkum - Studentské výzkumné projekty

Citovat

HRŮZA, Filip. Why traditional financial analysis tools and approaches are not suitable for municipalities and should be re-designed? (The case of municipalities in Czech Republic). International Journal of Social Science and Humanity. Singapore: IACSIT Press, 2013, Vol.3,2013, No.1, s. 57-61. ISSN 2010-3646. Dostupné z: https://dx.doi.org/10.7763/IJSSH.2013.V3.194.

@article{1085620,
   author = {Hrůza, Filip},
   article_location = {Singapore},
   article_number = {No.1},
   doi = {http://dx.doi.org/10.7763/IJSSH.2013.V3.194},
   keywords = {Public sector; municipalities; financial analysis tools; specifics; re-design.},
   issn = {2010-3646},
   journal = {International Journal of Social Science and Humanity},
   title = {Why traditional financial analysis tools and approaches are not suitable for municipalities and should be re-designed? (The case of municipalities in Czech Republic)},
   url = {http://www.ijssh.org/papers/194-G10031.pdf},
   volume = {Vol.3,2013},
   year = {2013}
}

TY  - JOUR
ID  - 1085620
AU  - Hrůza, Filip
PY  - 2013
TI  - Why traditional financial analysis tools and approaches are not suitable for municipalities and should be re-designed? (The case of municipalities in Czech Republic)
JF  - International Journal of Social Science and Humanity
VL  - Vol.3,2013
IS  - No.1
SP  - 57-61
EP  - 57-61
PB  - IACSIT Press
SN  - 20103646
KW  - Public sector
KW  - municipalities
KW  - financial analysis tools
KW  - specifics
KW  - re-design.
UR  - http://www.ijssh.org/papers/194-G10031.pdf
N2  - The public sector has undergone in the 20th century complex development. Part of this evolution was represented by search for suitable management and analysis tools in the research field and in practice. Public sector inspired in this issue by the private sector, when some of its approaches, principles and tools were transformed or directly transferred to its theory and practice. The use and application of business intelligence tools in financial management of public sector entities is one of the themes that still inspires debate regarding the extent of the appropriateness of the application of these instruments into specific conditions and different functioning environment. This article aims to map out the developments in this specific area and to identify the reasons for a re-design or calibration during such transfers.
ER  -

HRŮZA, Filip. Why traditional financial analysis tools and approaches are not suitable for municipalities and should be re-designed? (The case of municipalities in Czech Republic). \textit{International Journal of Social Science and Humanity}. Singapore: IACSIT Press, 2013, Vol.3,2013, No.1, s.~57-61. ISSN~2010-3646. Dostupné z: https://dx.doi.org/10.7763/IJSSH.2013.V3.194.

Podrobný výpis o publikaci