PROCEDURY SYSTEMU KONTROLI ZARZĄDCZEJ W JEDNOSTKACH SAMORZĄDU TERYTORIALNEGO
PROCEDURES OF THE PUBLIC MANAGEMENT CONTROL SYSTEM IN THE LOCAL GOVERNMENT UNIT SECTOR

Summary/Abstract: The goal of management control is to constantly improve management, which will result inincreased efficiency and effectiveness of individual units of the public finance sector, governmentadministration departments, and local government units. As a result, it is intended to increasethe efficiency and effectiveness of the entire Polish public administration. Managementcontrol indicates that a well-managed organization is an organization that achieves the goals setbefore it, performs its tasks in an efficient and effective manner, in accordance with the applicableregulations, and its reports are in line with the actual state. In addition to the orientation toachieve goals and tasks, the characteristic feature of management control is accenting the individualresponsibility of the manager (public accountability). Management control assumes theself-improvement of the organization, continuity of diagnosing, monitoring and improving theprocesses carried out by the organization.

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