Publication details

Does proceeding accounting reform contribute to better cost control within the Czech state administration units?



Year of publication 2017
Type Article in Proceedings
Conference Proceedings of the 21th international conference Current trends in the public sector research
MU Faculty or unit

Faculty of Economics and Administration

Field Management and administrative
Keywords state administration; cost; cost allocation; expense; managerial accounting
Description The objective of this paper is to examine whether accrued accounting outputs released to external users in a standardized form from 2011 may serve to better in internal cost control. The analysis is limited to Czech state administration units because of their importance as a redistributor and a consumer of financial sources and because of their complicated internal structure. Our former findings suggest that aggregated data may serve conveniently for budget negotiations, standards setting or various analytical purposes on the top managerial level. A question is whether these outputs are applicable also for internal managerial purposes which we do not account entirely convenient. To prove or disprove this opinion we examined cost allocation process within a selected cost unit of the Ministry of Defence of the Czech Republic. Our analysis suggests that aggregated financial accounting outputs represent relevant input data source however they are insufficient for managerial purposes within particular state administration units and need to be supplemented with any form of managerial or cost accounting that would allocate relating costs and link them with a place of their origin.
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