Trends in development of financial and strategic analysis in local government units  Cover Image

Kierunki rozwoju analizy finansowej i strategicznej w jednostkach samorządu terytorialnego
Trends in development of financial and strategic analysis in local government units

Author(s): Magdalena Kowalczyk
Subject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: local government units; budget units; financial analysis; strategic analysis; social indicators; efficiency

Summary/Abstract: Functioning of non-commercial entities in the changing environment increases the demand for information needed for the proper management. Financial analysis, which previously mainly related to commercial entities, provides relevant information from the point of view of the assessment of the entity. However, changes in the methods of managing non- commercial entities mean that more tools of financial analysis is used to assess their activities. The biggest problem in non-commercial entities, which do not exist in order to maximize profit, is to assess the efficiency of their operations. The present study shows the extent of the use of financial and strategic analysis, and attempts to assess the effectiveness of local governments on the basis of social indicators as further direction of analysis development.

  • Issue Year: 2015
  • Issue No: 388
  • Page Range: 381-388
  • Page Count: 8