Funkcjonowanie spółek komunalnych w Polsce
Functioning of municipal companies in Poland

Summary/Abstract: The article attempts to evaluate the functioning of the municipal companies. They occupy an important position in the local government’s own tasks. In the literature on economic activity entities implementing in the public sector, the issue of municipal companies is rarely of interest. The research method was a literature analysis, the applicable legislation and the data concerning the activities of municipal companies. The study was a thesis that utility companies are under the full control of the functional and personal local authorities. This affects the level of efficiency in the management of these entities. The observations helped formulate the important conclusion that the existing system of control and supervision of the municipal companies is dysfunctional and needs to be reinforced with new elements, and that it is necessary to create a new organizational, adequate to the tasks of a public utility, that is an indirect form between plant budget and a trading company.

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