Results 101 to 110 of about 1,262 (147)

The perspectives of IPSASs introduction in Croatian public sector

International Journal of Public Sector Performance Management, 2012
Costs and benefits of complying with IPSASs are examined as more countries adopt accruals in their public sectors. Some countries base their own accounting standards on IPSASs, keeping their own national sovereignty to apply national accounting standards ; others prepare IPSASs compliant financial statements.
Vesna Vasicek, Mirjana Hladika
exaly   +4 more sources

PRICE DETERMINATION IN CROATIAN PUBLIC SECTOR – CASE OF CROATIAN FACULTIES [PDF]

Revista economica, 2008
Success of many public sector reforms depends on successful public management. Key components of public management are introduction of accrual basis accounting and management on the basis of results which is possible to achieve with improvements of accounting systems, mainly cost accounting and financial reporting in public sector.
Vesna Vašièek, Ivana Dražiæ Lutilsky, Hrvoje Perèeviæ   +2 more
  +4 more sources

Croatian Public Sector – the "Labyrinth" of Public Sector Activity

2011
The field of activity of public administration, and thus of the administration of convergence is very broad and complex. In order to perceive the complexity of the functioning of the Croatian public administration the institutional framework of Croatian public sector and the basic components of the state administration and local self- government are ...
Vašiček, Davor, Kaštelan Mrak, Marija
openaire   +2 more sources

Towards a Process Orientation in the Public Sector: Croatian and Slovenian Case Studies

Uporabna informatika, 2010
Interest in business process management projects in public organisations has been stimulated by the restructuring reforms that have spread across many countries in the last two decades. This paper examines process oriented projects in public sector and provides an overview of related research and experiences from practice.
Bosilj-Vukšić, Vesna, Hauc, Gregor, Kovačič, Andrej   +2 more
openaire   +3 more sources

Managerial accounting in Croatian Public Sector

2007
Implementation of basic accrual principle should solve all those problems. By doing that all governmental units can choose different methods for cost planning, cost allocation and cost control. Using different modern methods for managing costs, information about costs are significantly different.
openaire   +2 more sources