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Economic research - Ekonomska istraživanja, Vol.25 No.2 June 2012. -

To examine the state of managerial

accounting use in Croatian

public sector, the survey

based on the questionnaire

made was conducted in 2006 and 2011.

The questionnaire was sent to 150

organizations and units in public sector

and it consisted of 24 questions. The total

of 123 units responded to the questionnaire

in 2006, while 88 public sector units and

organizations returned the answered

questionnaire in 2011. In this paper the

authors present empirical results of the

research conducted. The results prove

that cost management for purposes of

cost planning and control in Croatian

public sector is still undeveloped and

still not sufficiently used in the process of

determining budgetary spending. Also,

the authors provide possible solutions for

better usage of managerial accounting in

Croatian public sector.

managerial accounting; planning; cost control; public sector; Croatia



Autor: IVANA DRAŽIĆ LUTILSKY - VESNA VAŠIČEK - DAVOR VAŠIČEK -

Fuente: http://hrcak.srce.hr/



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