The use of performance-based budget to measure the efficiency of public transport in metropolises in Poland
The use of performance-based budget to measure the efficiency of public transport in metropolises in Poland

Summary/Abstract: The issue of public transport is in the interest of many researchers, scientists, economists and politicians. Among other things they write about the role of performancebased budget in increasing the efficiency of the public financial resources management, the efficiency of transport in the metropolitan structure, sustainable transport indicators, the need to develop a line-based performance measurement in order to favour an optimisation in the situation of the public funding restrictions. Therefore, the aim of the article is to show the possibilities of using a performance-based budget to measure the efficiency of public transport in Polish metropolises. The following research questions were asked in the article: 1. Are there metropolises in Poland (according to the article definition of metropolis)?, 2. Do the metropolises use a performance-based budget to measure efficiency?, 3. Is a performancebased budget, which is optional in the metropolis, available for the average citizen or is it an internal document prepared for the city needs?, 4. Do the measures used in a performancebased budget provide reliable information on the efficiency of expenditure?, and 5. Is the comparison of the tasks and measures between metropolises justified?. The following research methods were used in this article: the literature research, the analysis of the general regulations (the Public Finance Act), the analysis of the specific rules (the resolutions implementing the city budget made by the councils of the cities), the analysis of the budget reports in the cities where the performance-based budget is used and the comparative analysis.

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