Zagrożenia wiarygodności pomiaru efektywności w procedurze budżetowania zadaniowego
Threats of reliability of measurement of efficiency in performance-based budgeting procedure

Summary/Abstract: The following article is aimed to reveal the relevant factors which are crucial in the process of measurement of efficiency. Legal regulations require certain units to maintain records and prepare reports in accordance with the performance-based budgeting procedure. Reliability measure effectiveness is defined as a true and accurate reflection of carried out public tasks. A significant threat in the measurement of effectiveness is the wrong choice of indicators and targets of the specific activities of public tasks. However, the greatest threat is the deliberate choice of unreliable measures which is aimed at hiding the inefficient management level of a unit.

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