Abstract

GONZALEZ-SANCHEZ, María Beatriz; LOPEZ-VALEIRAS SAMPEDRO, Ernesto; GOMEZ-CONDE, Jacobo  and  RODRIGUEZ-GONZALEZ, Estefanía. Analysis of Obligations Regarding Cost Calculation in Spanish Public Administrations. Cuad. Contab. [online]. 2012, vol.13, n.32, pp.'203-224'. ISSN 0123-1472.

The aim of this paper is to review the regulation attempts aimed at making cost calculation compulsory in public administrations. Despite many policy efforts, the application of cost accounting is not widespread in the public sector, for very few institutions determine their costs. Nowadays there is a big boost for the application of this tool, due to the requirement to present a summary of costs in the memory of the entities belonging to the public administration sector.

Keywords : Public sector; cost accounting; new General Plan of Public Accounting; CANOA model; Public administration; Cost accounting; Public sector.

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