Uwarunkowania pomiaru efektywności wydatków jednostek samorządu terytorialnego
The Conditions of Measuring Local Government Units Expenditure Efficiency

Summary/Abstract: Purpose – The purpose of the paper is to discuss the essence of efficiency in economy sciences and management sciences. There also have be done research on conditions of measuring local government units expenditures efficiency. Design/methodology/approach – The method to discuss the chosen topic is descriptive method. Findings – In the paper are defined, existing in practice, conditions of measuring local government units expenditures efficiency in division of natural, legal, economic, financial, political, social, organizational, human resources conditions. There is also recommended to introduce into practice Management by Objectives and Process Management in order to create possibilities for reliable measuring of local government units expenditures. Originality/value – There are especially indicated the difficulties of measuring local government units expenditures efficiency. There are also recommended some actions, which should be taken by them for reliable measuring of local government units expenditures efficiency.

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