Koncepcja zastostosowań benchmarkingu do zarządzania finansami jednostek samorządu terytorialnego (JST)
Benchmarking Concept for Financial Management to Support Local Government Units
Author(s): Ludosław Drelichowski, Cezary Graul, Grzegorz OszuścikSubject(s): Economy, Public Finances
Published by: Wydawnictwo Uniwersytetu Jagiellońskiego
Keywords: analiza finansowa; benchmarking; struktury organizacyjne administracji publicznej; struktury informacyjne i podejmowanie decyzji
Summary/Abstract: The paper presents the concept of the use of benchmarking to support the financial management of local government units. An effective use of the proposed method is the use of Business Intelligence tools and OLAP system enables the development of a data warehouse since 2006 containing the report of implementation of the budget of local government units. Financial problems some municipalities tend to the widespread use of these tools for finding solutions sequences of actions, pre-existing similar problems, in the framework of homogeneous groups of municipalities.
Journal: Zarządzanie Publiczne
- Issue Year: 32/2015
- Issue No: 4
- Page Range: 407-418
- Page Count: 22
- Language: Polish