Budżetowanie zadaniowe w kontekście zasad efektywności i skuteczności funkcjonowania jednostek samorządu terytorialnego
Performance budgeting in the context of the principle of efficiency and effectiveness in the local government units

Summary/Abstract: Local government units realize a number of tasks, which requires proper management of limited public funds. That is why it is so important that the activities of the discussed entities are conducted efficiently and effectively. This requires the use of appropriate instruments provided for public institutions and one of them is performance budgeting, which must be supported by an adapted accounting system. The role of this system is particularly important because it provides the much needed financial and managerial information. The aim of the article is to characterize the concepts of efficiency and effectiveness, and to indicate the need to reorganize budgeting from traditional to performance. The realization of the target required the use of a variety of research methods: a review of literature; as well as individual structured in-depth interviews and observations.

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