Rola kontroli zarządczej w procesie zarządzania jednostkami samorządu terytorialnego
The role of management control in management process of local self-government units

Summary/Abstract: The aim of this publication is to present the essence of management control system which is implemented in local self-government units activity as an assisting tool to widely conceived management process, which priority is an effective realization of activities aimed at the achievement of aforedefined objectives. The considerations of management control definition adjustable to Public Finance Law, then issues of its implementation and practical aspects of its application, have been preceded by the management subject, important from the point of view of convergence of fulfilled by it functions with management control processes. The contents concerning ideological foundations of management control relate to New Public Management conception, especially its assumptions.

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