| Autor: Monika Kaczurak-Kozak | 69 |
Strony: 69-79
pełen tekst
MANAGEMENT CONTROL AS A NEW MEANS OF CONTROL WITHIN PUBLIC
FINANCIAL SECTOR
Summary
The previous requirements as to the control within the public financial sector entities have mainly concerned whether the scope of their activity is in compliance with the applicable laws and regulations. Currently, control as such has become one of management tools. Contemporarily, it is expected to secure the efficient and effective activity of a particular entity. Management control is to guarantee the efficient management of public funds. Hence, it has brought such a dimension into the public financial sector, which is presented by the article. It is therefore, inscribed in the concept of New Public Management (NPM) and performance based budgeting. Whereas, to organize the system of management control there are management control standards, drawn up by the Minister of Finances available.
pełen tekstMANAGEMENT CONTROL AS A NEW MEANS OF CONTROL WITHIN PUBLIC
FINANCIAL SECTOR
Summary
The previous requirements as to the control within the public financial sector entities have mainly concerned whether the scope of their activity is in compliance with the applicable laws and regulations. Currently, control as such has become one of management tools. Contemporarily, it is expected to secure the efficient and effective activity of a particular entity. Management control is to guarantee the efficient management of public funds. Hence, it has brought such a dimension into the public financial sector, which is presented by the article. It is therefore, inscribed in the concept of New Public Management (NPM) and performance based budgeting. Whereas, to organize the system of management control there are management control standards, drawn up by the Minister of Finances available.