Organization of accounting for the purpose of producing real reports as the basis of management in the public sector with an emphasis on healthcare institutions in the Republic of Serbia
Accounting organization, especially in the real functioning of the public sector, is based on reports on all important events that occurred in the business of legal entities. This is of great importance when compiling accounting reports, which are the basis of the overall financial reporting in the...
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| Format: | Article |
| Language: | English |
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University Dzon Nezbit
2024-01-01
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| Series: | Megatrend Revija |
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| Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/1820-3159/2024/1820-31592401023B.pdf |
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| _version_ | 1841554210904080384 |
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| author | Brakus Aleksandra Đuranović-Miličić Jadranka Gligović Dejan |
| author_facet | Brakus Aleksandra Đuranović-Miličić Jadranka Gligović Dejan |
| author_sort | Brakus Aleksandra |
| collection | DOAJ |
| description | Accounting organization, especially in the real functioning of the public sector, is based on reports on all important events that occurred in the business of legal entities. This is of great importance when compiling accounting reports, which are the basis of the overall financial reporting in the business of all legal entities, and especially in the reporting of the public sector. They should contain all legally prescribed elements of reporting, and this is of great importance for the business of the public sector, which operates to a large extent or is directly linked to the work of budgetary institutions, that is, to business with funds that were created by the allocation of taxpayers. The goal of real accounting reporting is to present business events in a realistic, correct, accurate and timely manner. In this way, it is possible to present the essence of financial reports in a realistic light, which are the basis for making valid business decisions both in the public sector and in other parts of economic activities. The paper provides an overview of the operations of health institutions and their relationship to real financial reporting as a basis for better and more successful operations within the public sector that regulates health issues. |
| format | Article |
| id | doaj-art-c909270939fd44cd8469ce7d75cbc47f |
| institution | Kabale University |
| issn | 1820-3159 2560-3329 |
| language | English |
| publishDate | 2024-01-01 |
| publisher | University Dzon Nezbit |
| record_format | Article |
| series | Megatrend Revija |
| spelling | doaj-art-c909270939fd44cd8469ce7d75cbc47f2025-01-08T16:29:58ZengUniversity Dzon NezbitMegatrend Revija1820-31592560-33292024-01-01211233210.5937/MegRev2401023B1820-31592401023BOrganization of accounting for the purpose of producing real reports as the basis of management in the public sector with an emphasis on healthcare institutions in the Republic of SerbiaBrakus Aleksandra0https://orcid.org/0000-0003-3259-8505Đuranović-Miličić Jadranka1https://orcid.org/0000-0002-4133-5902Gligović Dejan2https://orcid.org/0000-0003-2698-7387Visoka škola modernog biznisa, Beograd, SerbiaVisoka škola strukovnih studija za obrazovanje vaspitača i trenera, Subotica, SerbiaVisoka škola modernog biznisa, Beograd, SerbiaAccounting organization, especially in the real functioning of the public sector, is based on reports on all important events that occurred in the business of legal entities. This is of great importance when compiling accounting reports, which are the basis of the overall financial reporting in the business of all legal entities, and especially in the reporting of the public sector. They should contain all legally prescribed elements of reporting, and this is of great importance for the business of the public sector, which operates to a large extent or is directly linked to the work of budgetary institutions, that is, to business with funds that were created by the allocation of taxpayers. The goal of real accounting reporting is to present business events in a realistic, correct, accurate and timely manner. In this way, it is possible to present the essence of financial reports in a realistic light, which are the basis for making valid business decisions both in the public sector and in other parts of economic activities. The paper provides an overview of the operations of health institutions and their relationship to real financial reporting as a basis for better and more successful operations within the public sector that regulates health issues.https://scindeks-clanci.ceon.rs/data/pdf/1820-3159/2024/1820-31592401023B.pdfaccounting reportingregulationlegal entitiesmanagement |
| spellingShingle | Brakus Aleksandra Đuranović-Miličić Jadranka Gligović Dejan Organization of accounting for the purpose of producing real reports as the basis of management in the public sector with an emphasis on healthcare institutions in the Republic of Serbia Megatrend Revija accounting reporting regulation legal entities management |
| title | Organization of accounting for the purpose of producing real reports as the basis of management in the public sector with an emphasis on healthcare institutions in the Republic of Serbia |
| title_full | Organization of accounting for the purpose of producing real reports as the basis of management in the public sector with an emphasis on healthcare institutions in the Republic of Serbia |
| title_fullStr | Organization of accounting for the purpose of producing real reports as the basis of management in the public sector with an emphasis on healthcare institutions in the Republic of Serbia |
| title_full_unstemmed | Organization of accounting for the purpose of producing real reports as the basis of management in the public sector with an emphasis on healthcare institutions in the Republic of Serbia |
| title_short | Organization of accounting for the purpose of producing real reports as the basis of management in the public sector with an emphasis on healthcare institutions in the Republic of Serbia |
| title_sort | organization of accounting for the purpose of producing real reports as the basis of management in the public sector with an emphasis on healthcare institutions in the republic of serbia |
| topic | accounting reporting regulation legal entities management |
| url | https://scindeks-clanci.ceon.rs/data/pdf/1820-3159/2024/1820-31592401023B.pdf |
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