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Consequences of changes in public universities funding on applied financial management tools

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dc.title Consequences of changes in public universities funding on applied financial management tools en
dc.contributor.author Zámečník, Roman
dc.contributor.author Výstupová, Lenka
dc.relation.ispartof Procedia Social and Behavioral Sciences
dc.identifier.issn 1877-0428 Scopus Sources, Sherpa/RoMEO, JCR
dc.date.issued 2014
utb.relation.volume 109
dc.citation.spage 845
dc.citation.epage 850
dc.event.title 2nd World Conference on Business, Economics and Management (BEM)
dc.event.location Antalya
utb.event.state-en Turkey
utb.event.state-cs Turecko
dc.event.sdate 2013-04-25
dc.event.edate 2013-04-28
dc.type conferenceObject
dc.language.iso en
dc.publisher Elsevier Science B.V.
dc.identifier.doi 10.1016/j.sbspro.2013.12.552
dc.relation.uri https://www.sciencedirect.com/science/article/pii/S1877042813051914
dc.subject Full costs en
dc.subject cost-allocation base en
dc.subject eligible project expenditures en
dc.subject sources en
dc.subject activities en
dc.description.abstract The purpose of the paper is aimed at research on implementing a full cost method in public universities in the Czech Republic as a new tool of financial management applied as the consequences of changes in public funding of public universities. The first part sets out the reasons why it is important for universities to know the full cost and it further identifies the main barriers to the implementation of the full cost method. One part is focused on explaining the difference between total cost and eligible project expenditures. Another part is devoted to an explanation of the nature of the full cost method, the results of own research conducted on the implementation of the full cost method in the Czech Republic, mainly there is a recommended procedure and warning on the difficulties in implementing the full cost method and there is also explained why it is important to keep the link between sources, activities and costs. This paper includes as well the confrontation with the results of research performed by the European University Association in Europe. The final part presents results of investigation and outlines possible topics for further discussion or research. (C) 2014 The Authors. Published by Elsevier Ltd. en
utb.faculty Faculty of Management and Economics
utb.faculty Rectorate
dc.identifier.uri http://hdl.handle.net/10563/1003812
utb.identifier.obdid 43872439
utb.identifier.wok 000335570200141
utb.source d-wok
dc.date.accessioned 2014-07-18T08:15:38Z
dc.date.available 2014-07-18T08:15:38Z
dc.rights Attribution-NonCommercial-NoDerivs 3.0 Unported
dc.rights.uri http://creativecommons.org/licenses/by-nc-nd/3.0/
dc.rights.access openAccess
utb.contributor.internalauthor Zámečník, Roman
utb.contributor.internalauthor Výstupová, Lenka
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