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  • Categories: Economics
  • Year of publication:: 2012
  • Year of publication:: 2023
  • Year of publication:: 2025
  • Faculty:: Faculty of Public Administration
Public Administration and Society 2/2025 (journal)
ŠafárikPress - UPJŠ v Košiciach

Verejná správa a spoločnosť 2/2025 (časopis)

E-book

E-journal

Michal Jesenko (vedecký redaktor)  Eva Mihaliková  Darina Koreňová(výkonné redaktorky)

Public Administration and Society is a scientific journal that publishes scholarly articles, discussion papers, and reviews focusing on theory and practice of Public Administration. The mission of the Journal is to publish significant results of scholarly research in the field of public administration and related disciplines that are connected with the study profile and scientific focus of the Faculty of Public Administration. The Scientific Journal is issued in electronic version.

Download the e-journal for free (pdf)

Učtovníctvo rozpočtových organizácií
ŠafárikPress - UPJŠ v Košiciach

Učtovníctvo rozpočtových organizácií

E-book

E-book

Eva Mihaliková

The presented publication offers an overview of accounting issues and is focused on bookkeeping in budgetary organizations established by municipalities and higher territorial units. The introduction points out the basic principles of accounting and the need for harmonization. It then focuses on the specifics of financing in self-governing budgetary organizations and their accounting representation.

Subsequent sections are dedicated to individual accounting classes, where basic concepts are defined and entries of selected accounting cases are explained. The final part covers the accounting closing, which defines activities related to closing the accounting period and highlights the process of preparing the financial statements.

Budgetary organizations belong to public administration entities that prepare only individual financial statements, which, however, are included in the consolidated financial statements of their founder. Following from this, the concluding subchapters are also devoted to a brief explanation of the essence of consolidation, the need for audits, and the methods of disclosing data from financial statements.

Download the e-book for free (pdf)

Finančná analýza organizácie
ŠafárikPress - UPJŠ v Košiciach

Finančná analýza organizácie

€17.61
Availability: 8 In Stock

Eva Mihaliková - Zuzana Hrabovská

Nestálosť trhového prostredia môže ovplyvniť finančnú situáciu v podniku. Preto je základom jeho úspešnej adaptácie vykonávanie objektívnych finančných analýz a hodnotení vlastných finančných možností. Na základe toho je nevyhnutné poznať systém kvalitatívnych finančných ukazovateľov, prostredníctvom ktorých dokážeme posúdiť finančnú situáciu a výkonnosť. Učebné texty poukazujú aj na výpočet konkrétnych ukazovateľov, identifikáciu vzájomných vzťahov medzi ukazovateľmi a ich dynamiku, vyjadrujúcu tendencie vo vývoji finančnej situácie v časovom horizonte.

Autorky

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