Řízení nákladů a rozpočtování ve vládním sektoru

Dissertation deals with the issue of cost management and budgeting through the methodology ABC / ABM. Using the ABC model allows for higher transparency in the costs in state organisational units. At the same time more effective cost management, including budget, through causal relationship between processes in organizations and their costs. Dissertation redefines the process of creating a model for state organisational units and analyzes the influence of various factors on the level of individual cost categories. In summarizing the outcome of the ratios based on the number of employees used to calculate the costs they are not very useful. The results of the regression analysis will confirm that a significant impact is mainly used asset value and technological developments.