Realizacja celów zarządczych jako podstawa wynagrodzenia członka zarządu spółki komunalnej
Accomplishment of Management Goals as the Basis for the Remuneration for the Members of the Municipal Company’s Board

Summary/Abstract: The main objective of this article is the analysis of the potential effects of the Act from 9 September 2016 presenting the principles of creation the remuneration for managing person of certain companies. The author focuses on municipal companies, for which in 2017, the shareholders authorities indicated the management goals to make the management board members remuneration amount dependent on the degree of their implementation. As the research method, the author studied the content of the ownership organs resolutions containing the management objectives in 30 companies from various sectors of municipal activities. The comparative analysis of these objectives allowed to formulate the conclusions about the possible effects of these changes. In the summary, there is the evidence that by introducing legal changes to avoid the misstatements, many mistakes were made, which can bring the new law contributing to further problems in the management of municipal companies in the near future.

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