Comparison and evaluation of the budgetary process in selected slovak and czech subsidized organizations.
| Autoři | |
|---|---|
| Rok publikování | 2012 |
| Druh | Článek v odborném periodiku |
| Časopis / Zdroj | Acta Oeconomica Universitatis Selye. |
| Fakulta / Pracoviště MU | |
| Citace | |
| www | Acta Oeconomica Universitatis Selye. Komárno : Univerzita J. Selyeho. roč. 1, č. 1, 2012. |
| Obor | Ekonomie |
| Klíčová slova | Budget; Budgetary Process; Subsidized Organization; Non-profit Organization. |
| Popis | The aim of the paper is to present the results of the analysis of the budgetary process in the selected non-profit organizations of comparable organizational and legal form in Slovakia and the Czech Republic, in order to draw some historical and economic conclusions. In the first stage we present the results of our primary research conducted within the public non-profit organizations of contributory type, which have an identical economic and organizational background in Slovakia and the Czech Republic and which are comparable in terms of their size and the scope of their activities. The outcome of the research is to evaluate the degree of objectivity of the funds amount and their actual use of the proposed measures to improve their budgetary management. |
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