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- W638523935 abstract "THE IMPORTANCE OF ACCOUNTING AS A DECISION INSTRUMENT WITHIN THE SCOPE OF BUDGET TECHNIQUES OF PROGRAMMES AND ACTIVITIES IS DISCUSSED. THE NECESSITY OF MAKING USE OF A COST SYSTEM ALLOWING THE OPERATIONAL EFFICIENCY OF EXECUTIVE UNITS TO BE KNOWN APPEARS DAILY WHEN OFFICERS HAVE TO MAKE A DECISION. THE FINANCIAL DATA MUST BE PROVIDED IN SUCH A WAY THAT THEY REFLECT HISTORICAL RECORDS, CLEARLY AND ACCURATELY, AS CLOSE AS POSSIBLE TO THE DATE TO WHICH THEY RELATE. BUDGETARY CHECKS MUST SUITABLY DETERMINE THE FOLLOWING: LOCATION OF CENTRES OF COST, EXPENSE CLASSIFICATION, DEFINITION OF MEASUREMENT UNITS. THEY REQUIRE THE SURVEY AND ANALYSIS OF THE EXISTING ACCOUNTING STRUCTURE, SINCE COST ACCOUNTING ORIGINATES IN SUCH DATA AND DOES NOT THUS CONSTITUTE AN ISOLATED SYSTEM, WITHOUT RELATING TO GENERAL ACCOUNTING. FOR THE COVERING ABSTRACT, SEE IRRD ABSTRACT NO 106370, SEE ALSO IRRD ABSTRACTS NOS 106371 AND 106377-97." @default.
- W638523935 created "2016-06-24" @default.
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- W638523935 date "1972-12-01" @default.
- W638523935 modified "2023-09-28" @default.
- W638523935 title "COMMISSION 1: DOCUMENT NO 31: MEASUREMENT OF RESULTS IN THE PUBLIC SECTOR. A COST SYSTEM" @default.
- W638523935 hasPublicationYear "1972" @default.
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