Zastosowanie metody TOPSIS do oceny kondycji finansowej gmin w Polsce w 2010 roku
Application of TOPSIS method to evaluate the financial condition of communes in Poland in 2010

Summary/Abstract: The main objective of this paper is to evaluate the financial condition of communes in Poland based on data from 2010. The ratios presented by the Ministry of Finance were used in the study. They allow for a comprehensive assessment of all the communes in Poland. These indicators were included in three groups: budget, per capita and debt. The evaluation of the financial condition of communes was carried out using the tools of financial ratio analysis and the TOPSIS method. The synthetic values set by TOP-SIS method were used to identify six typological classes of objects. In addition, an analysis of the finan-cial condition of communes by commune types (urban, rural, urban-rural) was performed, using multi-nomial logit. The evaluation of the financial condition of communes using a synthetic TOPSIS measure shows that communes with very low and very high financial condition account for about 3% of all the communes. Most numerous (66%) were the communes with medium levels of financial condition. Aver-age synthetic measure of financial condition for commune types did not show significant differences, pointing only slightly to the best financial condition of rural communes.

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