A dolgozat a számvevőszékek által a közigazgatásban végzett ellenőrzéseket veszi górcső alá. Célja a visegrádi csoport (V4) legfőbb ellenőrzési intézményei által végzett tevékenység értékelése az ellenőrzések típusaira összpontosítva (megfelelőségi...

This paper focuses on audits of public administrations performed by Supreme Audit Offices (SAO). The aim of the paper is to assess the performance of audit activities by the highest audit institutions in the Visegrad Four (V4) countries with a focus on the types of audits performed (compliance...

This article is pointing out need of exact and timely information about costs and profitability of company for effective decision making of management. Activity Based Costing / Management would be considered as proper method to provide such information. It is universal method which respects...

We analyse the development of total own costs in two formed sets of agricultural enterprises in this paper. We compare the analysis in both sets and we specify an important problem which results from the analysis – high total own costs. We propose the alternative of the allocation precising of...

We analyse the development of total own costs in two formed sets of agricultural enterprises in this paper. We compare the analysis in both sets and we specify an important problem which results from the analysis – high total own costs. We propose the alternative of the allocation precising of...