Wykorzystanie analizy finansowej w jednostkach samorządu terytorialnego dla potrzeb przedsięwzięć rewitalizacyjnych na przykładzie miasta Łodzi

Abstract

One of the activities of local government unit is the implementation of revitalization projects consisting in the reconstruction of degraded urban tissue. The paper is devoted to assess¬ing the financial condition of local government unit from the point of view of the possibility of finalizing rehabilitation projects on the example of the city of. Łódź The indicators included in the groups of indicators: budget, per capita, debt and investment attractiveness were used to assess the financial situation. The applied research methods were based on the literature on individual groups of indicators in addition to literature studies. To this end, financial information included in the budget of the city of Łódź was used, in the reports on its implementation in 2011-2015, the Multiannual Financial Forecast for the years 2016-2017 and the information obtained from the City of Łódź concerning the revitalization projects. The results of the survey indicate that indica¬tor analysis is an important tool in facilitating not only efficient management in local government units. But its use in a significant way can contribute to the more effective use of public funds devoted to revitalization projects.

Keywords

• revitalization
• municipal finances
• financial analysis