Budżet zadaniowy jako narzędzie realizacji strategii rozwoju jednostki samorządu terytorialnego
Assignment budgeting as a tool for implementing developmental strategies of local government units

Summary/Abstract: The main objective of this paper is to identify assignment budgeting as a tool for today’s local authorities which allows to allocate adequate financial resources and take into account changing and diverse needs of local communities. Assignment budgeting is a modern method of management of public finances, which, properly applied, can provide answers to questions about the tasks scheduled for execution, aims of the tasks, ways of measuring the tasks, effects of the aim fruition and also indicate whether these objectives have been achieved. Formulating the strategic objectives of local government units should take into account the fact that contemporary public management, based on comprehensive and future-oriented decisions, is focused on delivering results.

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