Wieloletnie planowanie finansowe a funkcjonowanie budżetu zadaniowego
MULTIANNUAL FINANCIAL PLANNING AND PERFORMANCE-BASED BUDGET
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This paper discusses the links between long-term financial planning and performance-based budgeting and assesses the beneficial effect that extension of financial period can produce. The article begins with presenting the rationale and advantages behind introduction of multiannual budget planning. In the second part the author looks at the legal framework for multiannual financial planning in Poland. Next, the connection between performance-based budgeting and multiannual financial plans and the strengths of the latter are covered.
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