TITLE

PRZESŁANKI I BARIERY BUDŻETOWANIA OPERACYJNEGO W UCZELNI PUBLICZNEJ

AUTHOR(S)
Urbanek, Piotr
PUB. DATE
July 2015
SOURCE
Research Papers of the Wroclaw University of Economics / Prace N;2015, Issue 399, p477
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
Financial management in public universities requires to implement the methods employed in the private sector entities. One of such methods is operational budgeting. It enables to plan key financial categories, which determine the financial position of the university - the costs and revenues of the basic operations - in the centers of responsibility, which are the basic units - faculties, and institutes, departments, administrative units. Budgeting costs and revenues in public higher education units must take into account the specificity of these units resulting from the mandatory financial rules for public sector institutions. The article presents the budget procedures used in public higher education institutions, indicating the barriers that have occurred at the stage of creating the budgeting system concept and its implementation in practice.
ACCESSION #
110375267

 

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