System monitorowania realizacji celów w samorządowej jednostce budżetowej
System of monitoring the objectives achievements in self-government budget unit

Summary/Abstract: Unit performance measurement should be based on the construction of a system which includs the setting of targets, the manner of its implementation (tasks) and meters (one sequence objectives). These elements should be defined on the basis of strategic documents of the unit and internal documents describing its functioning. For specific purposes and tasks the best measures in terms of methodology should be assigned. The choice of measures is essential for the objective assessment of the functioning of a unit, including the legitimacy of spending of public funds. The aim of the article is to show the importance of studying the measures of the degree of fulfillment of the government budgetary units. The article presents the requirements in the context of constructing metrics and management control system in the aspects of the objectives, tasks and measures on the example of an education unit. The author also assessed measures used in this unit indicating their advantages and disadvantages. Research methods such as literature review, including legal acts, analysis of primary data and descriptive analysis are used in the article.

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