Expenses and Revenue Classifications for Managerial Purposes in the Czech State Administration Units
Expenses and Revenue Classifications for Managerial Purposes in the Czech State Administration Units

Author(s): Jana Vodáková, Nela Sglundová
Subject(s): National Economy, Business Economy / Management, Public Administration, Public Finances, Human Resources in Economy
Published by: Masarykova univerzita nakladatelství
Keywords: expense; revenue; expenses classification; cost allocation; state administration;
Summary/Abstract: This paper deals with classification of expenses and revenue mainly for managerial purposes in the area of the Czech state administration. From 2011 the Czech public sector units prepare accounting data under the accrual basis obligatorily. This means among others that they record and release expenses and revenue data to external users in accordance with mandatory regulations. The main aim of the paper it to examine obligatory rules of expenses and revenue classification used by the state administration units and possibilities of their utilization for managerial purposes. Further the paper concentrates on a current state of internal cost classifications and allocation especially in the context of financial management and 3E concept monitoring. As main data sources the paper uses the Ministry of Finance of the Czech Republic standardized data, the Ministry of Defence of the Czech Republic internal data, relating legal regulations and scientific papers. Description, analysis, comparison, and synthesis of main findings were used in the paper as basic scientific methods.

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