Nadwyżka operacyjna w analizie sytuacji finansowej gminy Sława w latach 2004-2011
Operating surplus in the analysis of the financial situation of municipality of Sława in the years 2004-2011

Summary/Abstract: Operating surplus becomes a primary category of the financial analysis of the financial situation of the local government. The development of the operating surplus is an important element of any budget. With an operating surplus a municipality has the capacity investment and financial independence. The example of municipality of Sława shows that the early response to the changing conditions on the level of government borrowing limits will allow a smooth transition to the new conditions not at the expense of development activities (investment).

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