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The sustainability of the existing cost management system with an emphasis on the public sector

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dc.title The sustainability of the existing cost management system with an emphasis on the public sector en
dc.contributor.author Výstupová, Lenka
dc.contributor.author Zámečník, Roman
dc.contributor.author Kozubíková, Ludmila
dc.relation.ispartof Scientific Papers of the University of Pardubice, Series D: Faculty of Economics and Administration
dc.identifier.issn 1211-555X Scopus Sources, Sherpa/RoMEO, JCR
dc.identifier.issn 1804-8048 Scopus Sources, Sherpa/RoMEO, JCR
dc.date.issued 2020
utb.relation.volume 28
utb.relation.issue 1
dc.type article
dc.language.iso en
dc.publisher University of Pardubice
dc.relation.uri https://editorial.upce.cz/1804-8048/28/1/1025
dc.subject Activity Based Costing en
dc.subject cost allocation en
dc.subject cost management en
dc.subject private sector en
dc.subject public sector en
dc.description.abstract The aim of the paper is to compare the cost management approaches in the public and private sectors, with an emphasis on the public sector. The data was collected in 2017 and 2018 in the Czech Republic. The main results showed that most respondents do not use Activity Based Costing and that there are no statistically significant differences between the public and private sector. Both public and private sectors, if keeping records of management accounting, charge costs in such a way so as to be able to determine the total costs of their activities at any time. Not even the fact that an organization uses public funds increases the chance of the given organization to look for the information about its full costs. Most of the respondents in both groups make important financial decisions based on knowledge of full costs of their activities. The research thus has not proved that the public sector subjects would have a different approach to finding out about full costs than the private sector units. en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1009901
utb.identifier.obdid 43881170
utb.identifier.scopus 2-s2.0-85090540317
utb.identifier.wok 000891617400014
utb.source j-scopus
dc.date.accessioned 2020-09-18T09:37:47Z
dc.date.available 2020-09-18T09:37:47Z
utb.ou Department of Business Administration
utb.contributor.internalauthor Výstupová, Lenka
utb.contributor.internalauthor Zámečník, Roman
utb.contributor.internalauthor Kozubíková, Ludmila
utb.fulltext.affiliation Lenka Výstupová, Roman Zámečník, Ludmila Kozubíková Tomas Bata University in Zlín, Faculty of Management and Economics, Department of Business Administration Mostní 5139, 760 01, Zlín, Czech Republic Email: vystupova@utb.cz Tomas Bata University in Zlín, Faculty of Management and Economics, Department of Business Administration Mostní 5139, 760 01, Zlín, Czech Republic Email: zamecnik@utb.cz Tomas Bata University in Zlín, Faculty of Management and Economics, Department of Business Administration Mostní 5139, 760 01, Zlín, Czech Republic Email: kozubikova@utb.cz
utb.fulltext.dates Received: 06. 04. 2020 reviewed: 17. 04. 2020 Approved for publication: 29. 04. 2020
utb.wos.affiliation [Vystupova, Lenka; Zamecnik, Roman; Kozubikova, Ludmila] Tomas Bata Univ Zlin, Fac Management & Econ, Depment Business Adm, Mostni 5139, Zlin 76001, Czech Republic
utb.scopus.affiliation Tomas Bata University in Zlín, Faculty of Management and Economics, Department of Business Administration, Mostní 5139, Zlín, 760 01, Czech Republic
utb.fulltext.faculty Faculty of Management and Economics
utb.fulltext.faculty Faculty of Management and Economics
utb.fulltext.faculty Faculty of Management and Economics
utb.fulltext.ou Department of Business Administration
utb.fulltext.ou Department of Business Administration
utb.fulltext.ou Department of Business Administration
utb.identifier.jel M21
utb.identifier.jel M40
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