Kierunki i metody analizy finansowej samorządowej jednostki budżetowej realizujące potrzeby nowego zarządzania publicznego

• Authors: Wanda Skoczylas

Title variants

EN

GUIDELINES AND METHODS FOR THE FINANCIAL ANALYSIS OF THE BUDGET UNIT REALIZING NEEDS OF THE NEW PUBLIC MANAGEMENT

• Languages of publication: PL

Abstracts

EN

Currently prevailing circumstances external and internal functioning of the public sector require continuing effective implementation of the principles of the new public management in all units in this sector. It is expressed in the assignment i.e. a greater importance to: opinions created on the basis of regular budgetary and financial reports, control of activities and financial transactions, as well as the broader application of measures in the evaluation of the expenditure. New public management automatically generates demand for other quality sources of information. Important information for analysis become processed information, customized to the needs of decision-makers. Since today, in the economic literature, the problem of budget unit financial analysis what wasn’t paid much attention on.The purpose of the article is presentation of directions and methods of budget unit financial analysis in two perspectives. The first one as an evaluation conducted on regular budgetary and financial reporting. The second one, according to the task budget, presenting the purpose and effectiveness of expenditure.

Keywords

EN

FINANCIAL ANALYSIS; PUBLIC MANAGEMENT

• Publisher: Wydział Zarządzania - Uniwersytet Gdański
• Journal: Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
• Year: 2011
• Volume: 1
• Issue: 1
• Pages: 487-496

Contributors

author

Wanda Skoczylas

• Uniwersytet Szczeciński, Katedra Analizy i Strategii Przedsiębiorstw