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; SGLUNDOVÁ Nela
• Rok publikování: 2018
• Druh: Článek ve sborníku
• Konference: European Financial Systems 2018 Proceedings of the 15th International Scientific Conference
• Fakulta / Pracoviště MU: Ekonomicko-správní fakulta

www

• https://is.muni.cz/do/econ/sborniky/2018/Proceedings_finalni_verze_September_3.pdf
• https://munispace.muni.cz/library/catalog/book/1016

• Klíčová slova: controlling; management accounting; state administration; activity; public sector accounting
• Popis: 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.