Activities Classification for Controlling Purposes in the State
Administration Unit

D 2018

Activities Classification for Controlling Purposes in the State Administration Unit

VODÁKOVÁ, Jana a Nela SGLUNDOVÁ

Základní údaje

Originální název

Activities Classification for Controlling Purposes in the State Administration Unit

Název česky

Klasifikace aktivit pro účely controllingu v účetních jednotkách státní správy

Autoři

VODÁKOVÁ, Jana (203 Česká republika, garant, domácí) a Nela SGLUNDOVÁ (203 Česká republika)

Vydání

1st ed. Brno, European Financial Systems 2018 Proceedings of the 15th International Scientific Conference, od s. 803-809, 7 s. 2018

Nakladatel

Masarykova univerzita

Další údaje

Jazyk

angličtina

Typ výsledku

Stať ve sborníku

Obor

50205 Accounting

Stát vydavatele

Česká republika

Utajení

není předmětem státního či obchodního tajemství

Forma vydání

elektronická verze "online"

Odkazy

URL URL

Kód RIV

RIV/00216224:14560/18:00103933

Organizační jednotka

Ekonomicko-správní fakulta

ISBN

978-80-210-8981-5

UT WoS

000462948800102

Klíčová slova česky

controlling; manažerské účetnictví; státní správa; aktivita; účetnictví veřejného sektoru

Klíčová slova anglicky

controlling; management accounting; state administration; activity; public sector accounting

Příznaky

Mezinárodní význam, Recenzováno

Změněno: 16. 4. 2019 18:34, doc. Ing. Jana Vodáková, Ph.D.

Anotace

V originále

This paper deals with activities proceeding within the Ministry of Defence of the Czech Republic (MoD CR) included into the Czech state administration and their classifications for planning, budgeting and accounting purposes. The main aim of the paper is to analyze existing planning, budgeting and accounting classifications of activities and evaluate their mutual linkage and applicability for controlling purposes. Authors come to the conclusion that though planning, budgeting and accounting classifications are not identical at present they may be relatively easily modified and harmonized and so used for cost controlling purposes. Main data sources represent scientific articles, legal directives and regulations, internal directions and MoD CR internal databases. In the first part of the paper the authors analyze and compare planning, budgeting and accounting documentation, in the second part of the paper they select one representative planned activity and link it with its real costs utilizing MoD CR controlling software RON and Data cube.

Citovat

VODÁKOVÁ, Jana a Nela SGLUNDOVÁ. Activities Classification for Controlling Purposes in the State Administration Unit. Online. In Josef Nešleha, Filip Hampl, Miroslav Svoboda. European Financial Systems 2018 Proceedings of the 15th International Scientific Conference. 1st ed. Brno: Masarykova univerzita, 2018, s. 803-809. ISBN 978-80-210-8981-5.

@inproceedings{1445356,
   author = {Vodáková, Jana and Sglundová, Nela},
   address = {Brno},
   booktitle = {European Financial Systems 2018 Proceedings of the 15th International Scientific Conference},
   edition = {1st ed.},
   editor = {Josef Nešleha, Filip Hampl, Miroslav Svoboda},
   keywords = {controlling; management accounting; state administration; activity; public sector accounting},
   howpublished = {elektronická verze "online"},
   language = {eng},
   location = {Brno},
   isbn = {978-80-210-8981-5},
   pages = {803-809},
   publisher = {Masarykova univerzita},
   title = {Activities Classification for Controlling Purposes in the State Administration Unit},
   url = {https://munispace.muni.cz/library/catalog/book/1016},
   year = {2018}
}

TY  - JOUR
ID  - 1445356
AU  - Vodáková, Jana - Sglundová, Nela
PY  - 2018
TI  - Activities Classification for Controlling Purposes in the State Administration Unit
PB  - Masarykova univerzita
CY  - Brno
SN  - 9788021089815
KW  - controlling
KW  - management accounting
KW  - state administration
KW  - activity
KW  - public sector accounting
UR  - https://munispace.muni.cz/library/catalog/book/1016
L2  - https://is.muni.cz/do/econ/sborniky/2018/Proceedings_finalni_verze_September_3.pdf
N2  - This paper deals with activities proceeding within the Ministry of Defence of the Czech Republic (MoD CR) included into the Czech state administration and their classifications for planning, budgeting and accounting purposes. The main aim of the paper is to analyze existing planning, budgeting and accounting classifications of activities and evaluate their mutual linkage and applicability for controlling purposes. Authors come to the conclusion that though planning, budgeting and accounting classifications are not identical at present they may be relatively easily modified and harmonized and so used for cost controlling purposes. Main data sources represent scientific articles, legal directives and regulations, internal directions and MoD CR internal databases. In the first part of the paper the authors analyze and compare planning, budgeting and accounting documentation, in the second part of the paper they select one representative planned activity and link it with its real costs utilizing MoD CR controlling software RON and Data cube.
ER  -

VODÁKOVÁ, Jana a Nela SGLUNDOVÁ. Activities Classification for Controlling Purposes in the State Administration Unit. Online. In Josef Nešleha, Filip Hampl, Miroslav Svoboda. \textit{European Financial Systems 2018 Proceedings of the 15th International Scientific Conference}. 1st ed. Brno: Masarykova univerzita, 2018, s.~803-809. ISBN~978-80-210-8981-5.

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