Modul de formare-Managementul resurselor financiare - uefiscdi

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waived when a decision is being made After making a decision, the costs of the university will change, given the the following cost categories: 33 Reversible cost – the cost generation decision can be reversible; Irreversible cost - the cost generation decision can not be reversible, no matter of adopted solution. Controllable cost - the decision-maker has a total power over this cost occurrence, Given cost – it arise when it is imposed to decision-maker from outside the entity. Determined cost- there is a clear relationship between this cost and the obtained effect, Discretionary cost - cost relationship with outcome is more "discreet". Hidden cost – It is already generated (being a past cost) and can not be avoided, regardless of the action that the manager decides to perform, Visible cost - the decisionmaker can know the amount of effective expenses being included in it. External cost (outsourced) - the cost being transferred to third parties, Internal cost - cost of the entity. Having these types of costs, in order to make decisions, management must take into account the costs which can be acted upon and those on which it cannot be acted upon. What costs are influenced by decision Costs on which you can not act upon Costs on which you can act upon What is giving up when a decision is made COSTS reversible irreversible controllable given determined discretionary visible ascunse interne externe How to act over costs How will the costs change after decision is being made - Imposed costs (external costs; manged cost; irreversible cost) - formalized costs (direct cost; variable cost; total cost; marginal cost; standard cost; cost of rational attribution) - unformalized costs (hidden cost; quality cost;discretionary cost; opportunity cost) Figure. 5.5. Decision and costs Figure. 5.6. Action on costs The scale of cost management issues depends on the higher education institution profile, its complexity and the overall management efficiency. In all discussed issues for a efficient management there is no place for waste and poor administration. 33 Budugan D., Georgescu I., Berhea I., Beţianu L., „Contabilitate de gestiune”, Ed. CECCAR, Bucureşti, 2007, pp. 399-400 53
References Atrill P., McLaney E. - Contabilitatea şi finanţele - pe înţelesul tuturor, Ed. Rentron & Straton, 2006 Boardman A.E., Greenberg D.H., Vining A.R., Weimer D.L. – Analiza cost – beneficiu. Concepte şi practică, Ed. ARC, Bucureşti, 2004 Bogdan I. – Management financiar, Ed. Universitaria, Bucureşti, 2004 Brookson S. – Cum să gestionăm bugetele, Ed. RAO, Bucureşti, 2001 Budugan D., Georgescu I., Berheci I., Beţianu l. – Contabilitate de gestiune, Ed. CECCAR, Bucureşti, 2007 Cernuşcă L. - Strategii şi politici contabile, Ed. Economică, 2004 Dascălu C. - Convergenţa contabilităţii publice din România la standardele internaţionale de contabilitate pentru sectorul public, Ed. CECCAR, 2009 C. M. Draganello di Pacioluca C. M. - Bazele contabilităţii instituţiilor publice - 2008 - conformă reglementărilor Uniunii Europene, Ed. Universitară, 2007 Draganello di Pacioluca C. M - Revoluţia contabilităţii, Ed. Universitară, 2007 Drăgan C. M. - Noile orizonturi ale contabilităţii instituţiilor publice, Ed. Universitară, 2009 Drăgan, C.M. - ABACO - Contabilitatea pe înţelesul tuturor, Ed. Româno-germană Alpha MDN, 2009 Inamori K. – Oameni & Profit. O filosofie economică pentru secolul XXI, Ed. Economică, Bucureşti, 1998 Lefter C., Bănuţ A. – Finanţe publice, contabilitate bugetară şi de trezorerie, Ed. Economică, Bucureşti, 2002 Munday S. – Idei de avangardă în economie, Ed. CODECS, Bucureşti, 1999 Oancea-Negesu M. D. - Analiza şi evaluarea informaţiilor financiare, Ed. Economică, 2009 Pitulice C., Glăvan M. - Contabilitatea instituţiilor publice din România, Ed. Contaplus, 2007 Popa A.F., Nichita M., Pitulice I.C., Jianu I. - Studii practice privind aplicarea standardelor internaţionale de raportare financiară în România, Ed. Contaplus, 2007 Stancu D. - Contabilitate şi finanţe pentru ingineri, Ed. Economică, 2009 Ţugui A. – Contabilitatea inflaţiei. Teorie. Practică. Modelări informatice, Ed. Economică, Bucureşti, 2000 Contabilitatea instituţiilor publice - ediţia a III-a - actualizată la 3 iunie 2009, Ed. Best Publishing, 2009 OMFP 2169/2009 - norme organizare şi conducere contabilitate instituţii publice 54
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Descrierea CIP a Bibliotecii Naþio
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CUPRINS Introducere Capitolul 1. De
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Introducere Elaborarea şi furnizar
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Capitolul 1. Dezvoltarea unei strat
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creşterea eficienţei şi promovar
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Statul încurajează indivizii să
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Instituţiile publice de învăţă
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universităţii sunt cuantificaţi
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Ministerul Educaţiei, Instruirii
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Finanţarea globală a instituţiil
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2. Taxele de şcolarizare, ca princ
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Capitolul 2. Strategia şi planific
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Strategii de restructurare Strategi
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didactice Strategii cercetare ştii
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economică în elaborarea strategie
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prestări servicii, închirieri spa
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Capitolul 3. Rolul agenţiilor exec
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foarte puţine excepţii, măsurile
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necesităţile de finanţare a înv
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performanţele instituţionale care
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învăţământul preuniversitar 17
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industrială Agronomic 1,643 1,690
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IC1- Numărul cadrelor didactice un
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Criteriul recunoaşterii rezultatel
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Teme de casă 1. Influenţa indicat
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organizaţii din sectorul public pe
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aşa încât facultăţilor li se p
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a) Ore echivalente convenţionale d
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Coeficientul de diferenţiere a nor
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Încasări pe surse de provenienţ
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Decizia şi costurile în universit
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Principiul pragului de semnificaţi
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impozite, taxe şi vărsăminte asi
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acest sens, structura juridicică,
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Păstrarea structurilor patrimonial
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Amploarea problematicii managementu
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6. Auditul intern şi managementul
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Comitetele de audit şi organismele
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controlului şi a acordurilor de gu
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Definirea conceptului de value for
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▪ Auditarea si evaluarea-priveste
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• Standarde de implementare-se ap
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Auditul intern: este o activitate i
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Auditorii desfăşoară activitati
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Capitolul 7. Finanţarea şi activi
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Atitudinea şi activităţile antre
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să ia în considerare evaluarea HE
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venituri adiţionale în concordan
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cercetare, o universitate antrepren
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FINANCIAL RESOURCES MANAGEMENT IN H
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Page 132 and 133: „Analiza evoluţiei indicatorului
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