Prethodno priopćenje
COST PLANNING AND CONTROL IN CROATIAN PUBLIC SECTOR
IVANA DRAŽIĆ LUTILSKY
VESNA VAŠIČEK
DAVOR VAŠIČEK
Sažetak
To examine the state of managerial
accounting use in Croatian
public sector, the survey
based on the questionnaire
made was conducted in 2006 and 2011.
The questionnaire was sent to 150
organizations and units in public sector
and it consisted of 24 questions. The total
of 123 units responded to the questionnaire
in 2006, while 88 public sector units and
organizations returned the answered
questionnaire in 2011. In this paper the
authors present empirical results of the
research conducted. The results prove
that cost management for purposes of
cost planning and control in Croatian
public sector is still undeveloped and
still not sufficiently used in the process of
determining budgetary spending. Also,
the authors provide possible solutions for
better usage of managerial accounting in
Croatian public sector.
Ključne riječi
managerial accounting; planning; cost control; public sector; Croatia
Hrčak ID:
86644
URI
Datum izdavanja:
15.6.2012.
Posjeta: 3.673 *