Controlling i inne narzędzia zarządzania stosowane w wybranej jednostce samorządu terytorialnego w województwie lubelskim
Controlling and other management tools used in a chosen self- -government of local government in Lublin Voivodeship
Author(s): Olga SzołnoSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: controlling; self-government unit; managerial control; Lublin city council; audit
Summary/Abstract: The article concerns the functioning of controlling and its elements in selfgovernment units. The efficient controlling along with the adequate tools improves both the effectiveness of the individuals and the managerial decision making. However, despite the notable benefits of controlling, it is not as widely practiced in the self-government units as it is in enterprises. Although, the terminology of controlling is not used in the analyzed Lublin city council, there are many elements taken from the controlling that appear in both the internal audit and the managerial control. Moreover, the article presents the tasks and functions of the managerial control, the internal audit and the internal control as tools to improve the management of the self-government unit.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2012
- Issue No: 251
- Page Range: 461-475
- Page Count: 15
- Language: Polish