Rachunkowość finansowa i zarządcza w jednostkach samorządu terytorialnego

Abstract

The accounting system of the local government is determined by the specific of their performance. The accounting system of these units must be created not only on the basis of the principles determined by The Accounting Act, but also according to the principles established especially for these units. Accounting system is an essential tool for the effective management of both parties, companies and local government units. A lot of financial and non-financial reports must be generated in the process of management. To achieve planned effectiveness and efficiency both parties, companies and local government units, are forced to create management accounting system going over the financial data, covering all aspects of the performance. An example of such a solution might be – created originally for companies – balanced scorecard. The implementation of such a card for local government units, included theirs visions, missions and objectives correlated with the established system of measurable and realistic indicators should provide the improvement of the quality of the public tasks’ performing. For the sufficiency of accounting system, sufficient software is also required.

Keywords

• legal requirements
• accounting
• financial reporting
• effectiveness
• efficiency
• monitoring results