Budżet zadaniowy jako wyznacznik zmian w systemie rachunkowości jednostki samorządu terytorialnego

• Authors: Teresa Mikulska

Title variants

EN

PERFORMANCE BUDGET AS A DETERMINANT OF CHANGE IN THE ACCOUNTING SYSTEM OF LOCAL GOVERNMENT UNIT

• Languages of publication: PL

Abstracts

EN

Changes in the way in which expenses are included in a task budget necessiate a change in the budget accounting system. A task oriented approach to managing the public sector have started a process of introducing accounting models of greater informative potential, based on a full or modified accrual basis. The aim of the article is to indicate changes which should be made in the approach and presentation of expenses in territorial government units, for the purposes of task oriented budgeting. The evidence of expenses should be organized in a way which allows the actual costs of completing various public tasks to be assessed.

Keywords

EN

ACCOUNTING SYSTEM OF LOCAL GOVERNMENT UNIT; PERFORMANCE BUDGET

• Publisher: Wydział Zarządzania - Uniwersytet Gdański
• Journal: Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
• Year: 2011
• Volume: 1
• Issue: 1
• Pages: 477-486

Contributors

author

Teresa Mikulska

• Uniwersytet w Białymstoku, Katedra Finansów, Rachunkowości i Informatyki