Wykorzystanie wyników oceny kontroli zarządczej przeprowadzonej metodą CAF i PRI do podejmowania decyzji zarządczych w JST
Use of Results of the Caf and Pri Management Control Evaluation to Make Management Decisions in the Local Government

Summary/Abstract: Purpose – An attempt to assess the suitability of the results of management control through the CAF and PRI methods for making rational management decisions in public finance sector entities. Design/methodology/approach – The study was preceded by literary studies. The main method used in the article is the analysis of sources and the method of deduction and induction. Findings – Literary studies have shown that CAF and PRI provide useful and comprehensive information about the functioning of the unit under study, indicating its strengths and weaknesses, and enabling the identification and implementation of improvement activities disclosed during self-assessment of management control. Originality/value – The content presented in this article is a synthetic description of the essence and scope of the CAF and PRI method and the ability to use the results of the assessment of the state of management control conducted through these methods to make rational management decisions by management in subordinate units.

• Details
• Contents