Informacyjna funkcja rachunkowości w jednostkach sektora finansów publicznych
Accounting information function in units of the public finance sector
Author(s): Marcin KaczmarekSubject(s): Economy, Business Economy / Management
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: public sector; budget accounting; police management
Summary/Abstract: Purpose – The article purpose is to present the level of use of information coming from the accounting by employees of public sector. Design/Methodology/approach – The study concerned areas: budget planning, accounting, analysis, management information. Findings – When analyzing the practical use of information coming from the accounting system can be assumed that the criterion for the classification of the accounting function well characterize the current and expected needs as it will determine the role of accounting in the management process and its task to manage. Originality/value – The material was developed under a development project entitled.: "Model optimize the management organization of the Police in the area of costs, transportation and management of real estate", funded by the National Centre for Research and Development.
Journal: Finanse, Rynki Finansowe, Ubezpieczenia
- Issue Year: 2018
- Issue No: 94 (1)
- Page Range: 121-129
- Page Count: 9
- Language: Polish