Autor: Teresa Mikulska | 425 |
Strony: 425-434
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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.
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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.