Bariery implementacji koncepcji budżetu zadaniowego w jednostkach samorządu terytorialnego
Barriers of implementing the concept of performance budget in local government units

Summary/Abstract: Performance budget is one of the most important management tools for local government units, aimed at achieving planned goals. The advantage of its implementation is a creation of budgeting system that mobilizes local administration to produce better results in terms of effective spending of public money, but also allows for more objective and competent evaluation of achieved goals. Identification of barriers limiting implementation of performance budget might be helpful in creating of a new system of management in local government units which demands changes in methods and techniques of financial management.

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