Wykorzystanie narzędzi analizy finansowej w planowaniu finansowym jednostek samorządu terytorialnego
Adoption of financial analysis tools in financial planning of local government units

Summary/Abstract: The following article is aimed to highlighting the most important solutions to undertake effective financial planning in local government units. The essence of financial planning is to provide funds for the future most efficient operation of the unit. Financial planning has to be adjusted also to risk activity. In local government units financial analysis is supporting the factor of financial planning. The author highlights the risks associated with the use of indicators of financial analysis carried out in unreliable financial planning process. Lack of clearly defined indicators often causes their selective choice by managers in order to avoid liability for incorrect decisions.

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