| Autor: Ewa W. Babuśka | 11 |
Strony: 11-22
pełen tekst
THE CONCEPTION OF MANAGEMENT CONTROLIN THE PUBLIC FINANCE SECTOR
Summary
The paper presents the essence of management control in the public finance sector, its goals (tasks) and standards, which describe practical aspects of implementing and functioning the systems of management control in this sector’s institutions. In the article there were shown the connections between management control and internal control included in the COSO model and were also emphasized the profits which, in creators and legislator’s ideas, the management control is supposed to bring the managers of the public finance sector’s units.
pełen tekstTHE CONCEPTION OF MANAGEMENT CONTROLIN THE PUBLIC FINANCE SECTOR
Summary
The paper presents the essence of management control in the public finance sector, its goals (tasks) and standards, which describe practical aspects of implementing and functioning the systems of management control in this sector’s institutions. In the article there were shown the connections between management control and internal control included in the COSO model and were also emphasized the profits which, in creators and legislator’s ideas, the management control is supposed to bring the managers of the public finance sector’s units.