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Description
| - This paper analyses the finance and accounting specifications of three forms of non-profit organisation (budget organisations, allowance organisations, public beneficial organisations) in the Czech Republic, as practiced by the universties since 1990. The comparison of finance and accounting in these organisations is very difficult. As a basis for better comparison of some indices between different forms, it is possible to use, amongst other possibilities, the management accounting that is curently used mainly in the for- profit sector.
- This paper analyses the finance and accounting specifications of three forms of non-profit organisation (budget organisations, allowance organisations, public beneficial organisations) in the Czech Republic, as practiced by the universties since 1990. The comparison of finance and accounting in these organisations is very difficult. As a basis for better comparison of some indices between different forms, it is possible to use, amongst other possibilities, the management accounting that is curently used mainly in the for- profit sector. (en)
- Článek analyzuje specifika financování a účtování tří odlišných organizačně-právních forem neziskových organizací, které využívaly vysoké školy. Zároveň uvádí porovnání vývoje jednotkových výdajů na studenta. Článek naznačuje možnost, že lze provést komparaci ukazatelů v rámci různých organizačně právních forem pomocí využití manažerského účetnictví. (cs)
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Title
| - Universities in the Czech Republic, the problems of finance and accounting
- Universities in the Czech Republic, the problems of finance and accounting (en)
- Univerzity v České republice, problémy financování a účetnictví (cs)
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skos:prefLabel
| - Universities in the Czech Republic, the problems of finance and accounting
- Universities in the Czech Republic, the problems of finance and accounting (en)
- Univerzity v České republice, problémy financování a účetnictví (cs)
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skos:notation
| - RIV/60076658:12220/04:00006524!RIV06-GA0-12220___
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http://linked.open.../vavai/riv/strany
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http://linked.open...avai/riv/aktivita
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http://linked.open...avai/riv/aktivity
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http://linked.open...iv/cisloPeriodika
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http://linked.open...vai/riv/dodaniDat
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http://linked.open...aciTvurceVysledku
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http://linked.open.../riv/druhVysledku
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http://linked.open...iv/duvernostUdaju
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http://linked.open...titaPredkladatele
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http://linked.open...dnocenehoVysledku
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http://linked.open...ai/riv/idVysledku
| - RIV/60076658:12220/04:00006524
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http://linked.open...riv/jazykVysledku
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http://linked.open.../riv/klicovaSlova
| - Financing; accounting; universities; organization-juridical structures; budget organizations; allowance organizations; non-profit organizations (en)
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http://linked.open.../riv/klicoveSlovo
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http://linked.open...odStatuVydavatele
| - GB - Spojené království Velké Británie a Severního Irska
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http://linked.open...ontrolniKodProRIV
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http://linked.open...i/riv/nazevZdroje
| - Accounting and Finance in Transition. Vol. 1, 2004
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http://linked.open...in/vavai/riv/obor
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http://linked.open...ichTvurcuVysledku
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http://linked.open...cetTvurcuVysledku
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http://linked.open...vavai/riv/projekt
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http://linked.open...UplatneniVysledku
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http://linked.open...v/svazekPeriodika
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http://linked.open...iv/tvurceVysledku
| - Kincl, Tomáš
- Stejskalová, Irena
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issn
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number of pages
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http://localhost/t...ganizacniJednotka
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