Az önköltségszámítás, mint hatékony vezetéstámogató eszköz a költségvetési szektorban = Cost calculation as an efficient management decision making tool in the public sector

Abstract

The main objective of this study is to draw the reader's attention to the fact that
cost calculation can be regarded as an efficient management decision making tool
in the public sector too. The new provisions of the Hungarian Accounting Act
that took effect on 1st January 2014 applying to all business associations were a
huge step towards the creation of a more standardized accounting system in the
public sector. As a result of the changes in the law the accounting information
system for public finances has become more complex as the cash-based turnover
method (cash accounting) was supplemented by financial accounting, functioning on the principle of actual realization. The authors suggest that using financial accounting in the public sector may contribute to a more accurate measurability of the performance of public services. This study seeks to provide answers for how changes in accounting regulations have affected the rules and processes of costaccounting in the public sector primarily by conducting secondary research and by relying on the authors' professional experience.