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English
Published
:
2016-02-28
The Role of Accounting in Measurement of Efficiency in Local Government Units
Piotr Oleksyk
Abstract
The following article is aimed to analyze and to extract the most important factors of measuring the efficiency of the activity of local government units. Limited budgets for the activities of local government units should be spent in the most efficient way. The author proposes the implementation of a performance budgeting procedure, which is currently not mandatory in local government units. Constructing such a procedure is helpful in gaining a new look at a unit's policy. The planning process is the same at every level and should include: diagnosis of the problem, an action plan with a timetable, a plan of financial resources for their implementation, and a monitoring system for the implementation of the plan. Improper selection of indicators and targets of individual actions taken under public tasks poses significant threats in the measurement of efficiency. From among these threats, the most substantial one is unreliable indicators which hide the imperfections of unit management.(original abstract)Keywords:
Budgeting, Management control, Effectiveness, New public managementSimilar Articles
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Oleksyk, P. (2016). The Role of Accounting in Measurement of Efficiency in Local Government Units. Zeszyty Naukowe Wyższej Szkoły Bankowej W Poznaniu, 66(1). Retrieved from https://journals.wsb.poznan.pl/index.php/znwsb/article/view/929