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Rachunek kosztów jako instrument zapewniający sprawne zaspokajanie potrzeb publicznych w JST

100%
Kożuch A.
Optimum. Studia Ekonomiczne
|
2013
|
issue 1(61)
93-105
EN
Owing to the current operating conditions of LGUs, processes which serve the improvement of their efficiency are playing an increasingly important role. The nature of this subsector means that rational usage of resources is of utmost significance. For this reason, it highly desirable that good practices of the self-government sector are adapted and implemented by local government units. The attention of both theoreticians and practitioners in this field should concentrate on modern cost accounting ideas and their possible application for budgeting processes. The aim of this paper is to present a model of budgeting which would use cost accounting and which takes into account the needs of the citizens of a territorial community.
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Communication in Local Emergency Management Networks (part 2)

51%
Kożuch B., Sienkiewicz-Malyjurek K., Kożuch A.
International Journal of Contemporary Management
|
2015
|
vol. 14
|
issue 1
PL
Background. Emergency management requires flexibility and adaptation to dynamic and changing circumstances. The urgent requirements and high standards of responsiveness in terms of emergency management depend on horizontal and vertical communication since this is of the main factors associated with the appropriate coordination of many essentially independent organisations. Research aims. The paper attempts to identify the determinants of effective communication, particularly in regard to close coordination, as well as the role played by these processes in the management of local emergency networks. Method. This work consists of a theory-based empirical study. It is qualitative in nature and the research method is based on both desk research and field research. The research was conducted as part of a research project entitled "Coordination, communication and trust as factors driving effective inter-organisational collaboration in the public safety management system " (DEC-2012/07/D/HS4/00537) financed by the National Science Centre. Key findings. As a result, the new role of communication as a factor associated with the appropriate coordination in local emergency networks was identified.
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