Modification of cost keeping in rural communes as an alternative to performance-based budgeting
Journal Title: Zeszyty Naukowe Małopolskiej Wyższej Szkoły Ekonomicznej w Tarnowie - Year 2012, Vol 20, Issue 1
Abstract
Regardless of times we live in, customs or a governmental system, certain patterns related to control over public spending are passed on to next generations. Commune council is the basic local government unit, which is obliged to perform its own and ordered tasks of both obligatory and non-obligatory nature. Nowadays, the financial activity of communes is influenced by sudden and often controversial changes in law, which makes it particularly difficult to satisfy social needs. Constant attempts to make the society aware of overemployment within administrative bodies cause problems related to practical implementation of all changes introduced by legislative bodies in the area of budget planning and reporting. Many rural communes would be interested in introduction of a performance-based budgeting, yet, due to lack of personnel responsible for this kind of analyses, they are not able to implement this modern management method. This article discusses an innovative solution based on use of the already functioning cost keeping method in rural communes, which constitutes an alternative to performance-based budgeting and does not require increase of expenses related to employment of additional staff. The issue is very important, since communes dealing with financial problems related to introduction of new financial regulations limiting their deficit should declare all perofrmed tasks and expenses. The proposed method enables preparation of statements on actual and full costs related to task performance and control over the accepted value of the plan. It also prevents from exceeding the expenditure plan within each budget classification section.
Authors and Affiliations
Jolanta Włodarek
Keywords
Related Articles
- EP ID EP119812
- DOI -
- Views 94
- Downloads 0
Komunikacja społeczna czy marketing polityczny?
W artykule podjęto rozważania nad problematyką odróżnienia marketingu politycznego od komunikacji społecznej. Omówiono strategie i narzędzia marketingu politycznego. W konkluzji podkreślono, iż zwiększająca się demokracj...
Marketing based on partnership in the era of globalization
The article presented here shows current tendencies of many companies such as marketing of transactions and marketing based on partnership among others. Such ideas are known by many companies, which have been running the...
Bilans przemian w Polsce w latach 1989–2017 w kategoriach transformacji, wolności gospodarczej i wzrostu gospodarczego
Celem artykułu jest ogólna ocena przemian gospodarczych, społecznych i politycznych w Polsce w latach 1989–2017 oraz identyfikacja ważniejszych współczesnych wyzwań w krótkim horyzoncie czasu. Do jej sformułowania wykorz...
Business ethics in social teaching of Catholic Church
The article is a Abstract of opinions of the Catholic Church with regard to the question of business ethics. It is presenting a changing overview of priorities since the early Middle Ages, when the main concern was a pro...
Determinants of development of business activity zones
The region with resources located in it and production factors may stimulate innovativeness and competitiveness in companies and at the same time may enhance competitiveness of local economy by creating surroundings whic...