Preliminary communication

COST PLANNING AND CONTROL IN CROATIAN PUBLIC SECTOR

IVANA DRAŽIĆ LUTILSKY
VESNA VAŠIČEK
DAVOR VAŠIČEK

Abstract

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.

Keywords

managerial accounting; planning; cost control; public sector; Croatia

Hrčak ID:

86644

URI

https://hrcak.srce.hr/86644

Publication date:

15.6.2012.

Article data in other languages: croatian

Visits: 4.121 *