Cele i mierniki monitorowania celów w systemie kontroli zarządczej i budżetu zadaniowego w jednostkach samorządu terytorialnego
Objectives and indicators for monitoring the goals in management control and performance budget in local self-government entities

Summary/Abstract: The purpose of the following article is to present the importance of the objectives and indicators for monitoring the goals of management control and performance budget. The article focuses on characteristics and similarities between the systems of management control and performance budgeting. The objectives as well as indicators of both instruments have similar features determined by the analogous guidelines in their construct. The article also shows the important issue of the indicators for evaluating the local self-government entities on the realization of the objective to satisfy essential social needs. The conclusion highlights the difficulties in formulating both objectives and indicators. The problems in this area are often the reason for the inability of local self-government entities to introduce a system of management control which is effective and consistent with the formal and legal requirements, as well as their limited implementation of performance budget.

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