Determinanty efektywności zobowiązań jednostek sektora finansów publicznych
Determinants of efficiency of financial liabilities in local government entity

Summary/Abstract: The following article is aimed to reveal the relevant factors which are crucial in the process of measurement of efficiency of financial liabilities. Social return is a principlebased method for measuring extra-financial value relative to invested resources. It can be used by any citizens to identify ways to improve performance, and enhance the performance of financial liabilities. Management control defined as the process by which managers influence other members of the organization to implement the organization’s strategies is also a helpful tool in this process. The last main factor is financial forecast to estimate entity success in the future.

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