| Autor: Teresa Mikulska | 425 |
Strony: 425-434
pełen tekst
THE USE OF MANAGERIAL ACCOUNTING IN MANAGING MUNICIPAL FINANCES
Summary
The effectiveness of performing public tasks requires a purposeful and adequate choice of managing municipal finances. Public administration may successfully use the tools of managerial accounting. The key elements of municipal management are: a balanced scorecard, task oriented budgeting, ratio analysis, cost accounting, as well as benchmarking, as a necessary instrument for improving the quality of services.
The aim of the article is to present the tools of managerial accounting which can be used for municipal finance management.
pełen tekstTHE USE OF MANAGERIAL ACCOUNTING IN MANAGING MUNICIPAL FINANCES
Summary
The effectiveness of performing public tasks requires a purposeful and adequate choice of managing municipal finances. Public administration may successfully use the tools of managerial accounting. The key elements of municipal management are: a balanced scorecard, task oriented budgeting, ratio analysis, cost accounting, as well as benchmarking, as a necessary instrument for improving the quality of services.
The aim of the article is to present the tools of managerial accounting which can be used for municipal finance management.