Zarządzanie kosztami projektów realizowanych przez jednostki samorządu terytorialnego
Projects cost management implemented by local government units
Author(s): Marzena Rydzewska-WłodarczykSubject(s): Economy
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: project of local government units; project management; costs of project; management accounting tools
Summary/Abstract: The implementation by local governments projects (projects) in accordance with the assumptions require the use of methods and techniques of project management. In the practice, project management methods usually focus on such elements as: to achieve the objectives of the project, project duration and cost of the project. Therefore, the integral part of the project management is the management of projects' costs. Effective management of projects' costs require the use appropriate methods and tools of planning costs of project tasks, monitoring of project implementation costs, as well as costs evaluation. The purpose of this article is to identify areas of accounting tools used to manage the cost of projects implemented by local government units. This paper presents selected accounting tools, which are used in the management of projects implemented by local governments. The theoretical part of the article is based on literature sources in project management and management accounting.
Journal: Finanse, Rynki Finansowe, Ubezpieczenia
- Issue Year: 2013
- Issue No: 58
- Page Range: 271-284
- Page Count: 14
- Language: Polish