Kontrola zarządcza w znowelizowanej ustawie o finansach publicznych
Management control of the new public finance act
Author(s): Anna StronczekSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: management control; public finance; management control standards
Summary/Abstract: Public sector entities usually realize tasks independently of the expected financial result for example in the area of health, social security or national defense. A financial profit will probably never be a target and criteria of rating for the public administration. Public sector entities should use other than financial criteria of success and failure. Management control includes issues of ethics, risks and resources. Management control system is a tool to optimize the activity of state administration in all its dimensions.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2012
- Issue No: 252
- Page Range: 448-457
- Page Count: 10
- Language: Polish