Zoltán Bács

Management Control System in the University of Debrecen

Abstract The statement that limited resources together with the unlimited user demand force Universities, Colleges to follow the principle of strictly target-oriented financial rationalism is becoming more and more valid these days. A full scale reorganization of the financing system of higher education is in progress in Hungary and the University of Debrecen would like to maintain its status in this process. The management is required to monitor the changes of the environment continuously, and apply the necessary tools in order to reach its strategic goals. A gradually emerging need is that this educational unit have to frame operating structures that are suitable for flexibily following the changes occurring in its environment. This is the terrain where the management can be supported by the management control system, which is in fact means of regulating operations and driving preparations for decision-making. This study directs attention to the importance of the management control system, and the fact that by today this tool for the support of decision-making has become indispensable even for budgetary organizations.

Application of Cost Analysis Methods in Pharmacoeconomic Decisions

Abstract By today, in our business environment, mostly based on innovation, the potential opportunities in the pharmaceutical sector and impact of these to the national economic trends has a determining significance. National and international importance of the pharmaceutical industry defined by not only the prominent role of application of the biochemical academic research, but also the humanitarian concerns which increasingly appreciating in the global context. These facts – in view of growing efficient immune substances developing procedures – are stronger pressure on the industrial actors, with this affecting the profitability of future operations. Broader sense pharmacoeconomics includes the examination of the main factors which influence the change of expenditures produced in the health system, furthermore compares the value of different pharmaceutical drugs or drug therapies by using many analytical methods such as cost minimalization analysis, cost benefit analysis, cost effectiveness analysis and the cost utility analysis. Our analysis is mostly theoretical.

Financing and operating questions of sports facilities

This paper tends to present financing and operating questions of sports facilities. Infrastructure is very important for the sport businesses. Sports facilities and sports institutions, infrastructure development, and their legal, financial, accounting conditionality can be defined by the investors and the government (subsidies, taxes, etc.). Financial questions and IT background of facility management can be crucial for the enterprises interested in operating sports businesses. The paper focuses on these kinds of aspects of facility management based on practical examples.