Mierniki celów i zadań finansowych na potrzeby kontroli zarządczej
Measures of Financial Objectives and Tasks for the Use of Management Control

Summary/Abstract: Purpose – The purpose of the article is to fill the gap in a set of measures used in the performance budget with measures of financial objectives as well as to present the advantages of financial ratios prepared and published by the Ministry of Finance, which would provide a significant support to management control while its function is realized. Design/methodology/approach – Critical literature analysis, content analysis of statements of realization the budget of City of Szczecin and City of Bydgoszcz, methods of financial analysis. Findings – Affirmation of the need and the demonstration of cognitive value and practical usefulness of ratios of financial condition assessment of self-governmental units developed by the Ministry of finance in the improvement of efficiency of financial economy. Originality/value – the proposal of complementing the set of indicators proposed in the performance budget with financial ratios, i.e. budget indicators, per capita and liabilities by debtors.

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