A központi költségek felosztásának lehetséges változatai egy konkrét példán keresztül

Tráser Ferenc: A központi költségek felosztásának lehetséges változatai egy konkrét példán keresztül. In: Acta Universitatis Szegediensis : acta juridica et politica, (72) 1-22. pp. 615-660. (2009)

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Absztrakt (kivonat)

The financing of the central units of the budgetary institutions can be based on different principles not only in case of institutions, but even institutes, out of which two sharp trends can be highlighted. In thé first case we make an attempt to break down the accrued costs in the most detailed way possible according to the utilization primarily while 'selecting the projecting bases, on the other hand in the second case we raise the necessary amount of resources by debiting a certain amount of money calculated in percentage to the specific independent units while disregarding the extent of the utilization. Subsequent to the integration of the institutions of higher .education in 2000 naturally there were tasks, which have already existed in case of each legal predecessor institutions before (finance office, rector's office, institute/department specialized in teaching foreign languages, etc.). The activities thereof must have been integrated into a common institution for the purpose of the rational operation. In order to solve the problem of the development of the common central units a system has been established in the University of Szeged during the last 3 years, which was acceptable for the legal predecessor institutions. Therefore the, question may arise: Why is it necessary to look for the opportunity of the optimal solution through a complicated and 'lengthy reconciliation, if a generally accepted scheme concerning this issue already exists? The financing method of the University itself is a basic problem regarding the allocation of the costs of József Attila Study and Information Centre of the University of Szeged (TIK-SZTE). We should search for the roots of the problem in the financing of higher education. In the past three years that followed the integratión the normative financing changed every year. • Simultaneously the same has provided specific significance and tasks to the management and 'faculties of the University concerning the issues how can' it adapt the changes to the different internal orders of management of the faculties, and beyond that it is able to maintain the operation of the given central unit.

Mű típusa: Cikk, tanulmány, mű
Befoglaló folyóirat/kiadvány címe: Acta Universitatis Szegediensis : acta juridica et politica
Dátum: 2009
Kötet: 72
Szám: 1-22
ISSN: 0324-6523
Oldalak: pp. 615-660
Nyelv: magyar , angol
Kiadó: Szegedi Tudományegyetem Állam- és Jogtudományi Karának tudományos bizottsága
Kiadás helye: Szeged
Befoglaló mű URL: http://acta.bibl.u-szeged.hu/37949/
Kulcsszavak: Jogtudomány
Megjegyzések: Bibliogr. a lábjegyzetekben ; összefoglalás angol nyelven
Szakterület: 05. Társadalomtudományok
05. Társadalomtudományok > 05.05. Jogtudomány
Feltöltés dátuma: 2016. okt. 15. 11:12
Utolsó módosítás: 2023. nov. 14. 16:05
URI: http://acta.bibl.u-szeged.hu/id/eprint/7425
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