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Analysis of Intradepartment directives in Terms of an Allowance Organization
KAŠPAROVÁ, Lenka
Intradepartmental directives are an important instrument of all organizations. They edit methods, deadlines, responsibilities and authorizations for every action in the organization. They serve both for internal and external users (employees, a financial control). Organizations often do not assign importance to the directives and record them as a necessary document. In 2010, a reform of public finance accounting took place, which has brought a number of changes. Changes are also reflected in internal directives directly or indirectly. The thesis analyses intradepartmental directives of the selected contributory organization by defined criteria. Directives are then compared with those created before the reform. Over time, it is possible to assess the impact of the reform on selected directives, as the basis of the accounting. However, it often happens that directives are not being updated and correctly compiled. Based on analyses and impact assessments, incorrect directives are updated or supplemented. New directives which have been absenting in the organization so far are proposed. New internal directives are a result from the reform. The organization has new obligations towards the founder and the state. Some changes concern the accounting methodology or the obligation to create certain documents.

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