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- Title
La normalización de la contabilidad analítica en la administración pública española.
- Authors
Buendía Carrillo, Dionisio; Llorente Muñoz, Virginia
- Abstract
To apply benchmarking in the Administration, i.e. to obtain cost data to compare to measure a single service, the General intervention of the State Administration (IGAE) seems to have opted for the canoe (normalized analytical accounting for the administrative organizations) system and by the computer application that which goes hand in hand said model. On the basis of an accounting standard and customizable model for each entity, this analytical accounting system allows to assess the cost of the activities carried out by the various units and provides a set of information addressed to analyse the use of public resources and to facilitate the adoption of decisions on the production of goods and services and the setting of fees and public prices. This work analyses the situation of the standardization process of the analytical accounting in public bodies continued in our country, focusing primarily on the General Administration of the State, public universities and the Local Administration.
- Subjects
LOCAL government; AUDITING standards; ACCOUNTING methods; ACCOUNTING standards; STANDARDIZATION
- Publication
Partida Doble, 2012, Vol 23, Issue 243, p74
- ISSN
1133-7869
- Publication type
Article