Koszty w procesie zarządzania jednostką samorządu terytorialnego
Trends in improving the accounting for the management unit of local government

Summary/Abstract: The aim of the elaboration is an attempt to show the trend of budgetary accounting system so that the information generated by it to be useful in the proper management of local government units. The basic research method is the analysis of writings and percepts of the law. Modern theories of cost accounts and managing are used. The information concerning the level of the costs borne has a significant meaning for managing an organisation. It results from the fact that it reflects work quality for each stage of the activity. Presently achieved accounting information concerning the level of costs borne provides too aggregated data to make appropriate decisions. To manage the resources of a self-governing unit more effectively, it is justified to make changes in the field of the keeping and allocation in the use of resources. The elaboration suggests changes that could be introduced to increase the quality in the process of making decisions in self-governing units.

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