Wyznaczniki sytuacji finansowej gminy – ocena istotności za pomocą analizy skupień
COMMUNITY’S FINANCIAL SITUATION INDICES – SIGNIFICANCE ESTIMATION USING CLUSTER ANALYSIS

Summary/Abstract: A lot of entities: local government, electorate, local government supervisors and creditors are interested in the estimation of community’s financial situation. Because of its complexity, the process of community’s financial condition assessment is rather difficult. In order to make the estimation objective, financial indices are used in practice. In this paper the author makes an attempt to point out the interdependence in indices values to indicate the significance of each ratio for final community’s condition estimation. To achieve this aim, the cluster analysis is used.

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