Ocena działalności instytucji gospodarki budżetowej na podstawie sprawozdań finansowych na przykładzie Centrum Usług Logistycznych
Evaluation of Public Sector Enterprises Activities Based on Financial Reports, on the Example of Center of Logistic Services

Summary/Abstract: Purpose: The article aims to assess the informative value of the financial statements of public enterprises, auxiliary enterprises and budget institutions which have been transformed into public sector enterprises (IGB). The goal of the article is also to interpret the data included in financial statements, from the property and structure management point of view. Metodology: The main research tool was the economical analysis of the chosen elements of the financial statements of public sector enterprises. Review of the data which describe the public sector enterprises which conduct business activities was done. In relation to “Center of Logistic Services” entity, the method of case study was used. Findings: The analysis shown in the article implies that the legal and organisational changes have not improved the public finance sector operations in this area. It results from the fact that the changes in management, way of thinking should be directed to managerial model. Research implications: The article is the first author’s insight into the problem of public sector enterprises. There is no doubt, this type of research should be continued in many aspects. Originality: The author presented the interesting and current problem concerning public finance sector. Stated in the article theses and the analysis of the financial standing of the public sector enterprises is one of the opinions in the debate on the expected direction of changes in the organisation of public finance sector.

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