Comparison and evaluation of the budgetary process in selected slovak and czech subsidized organizations.

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Authors

VACEKOVÁ Gabriela SVIDROŇOVÁ Mária

Year of publication 2012
Type Article in Periodical
Magazine / Source Acta Oeconomica Universitatis Selye.
MU Faculty or unit

Faculty of Economics and Administration

Citation
web Acta Oeconomica Universitatis Selye. Komárno : Univerzita J. Selyeho. roč. 1, č. 1, 2012.
Field Economy
Keywords Budget; Budgetary Process; Subsidized Organization; Non-profit Organization.
Description 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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