Informace o publikaci
The Utilization of Benchmarking in the Production and Analysis of Municipal Budgets
| Autoři | |
|---|---|
| Rok publikování | 2013 |
| Druh | Článek ve sborníku |
| Konference | Proceedings of the 17th. International Conference.Current Trends in Public Sector Research |
| Fakulta / Pracoviště MU | |
| Citace | |
| Obor | Řízení, správa a administrativa |
| Klíčová slova | benchmarking; budget; performance oriented; process oriented; municipalities |
| Popis | In this article, the author would like to discuss the possibilities of using benchmarking in the production and analysis of the budgets of municipalities. The aim is to assess the use of benchmarking in practical applications. The author tries to prove his claim with an analysis of Czech and foreign publications which deal with benchmarking, and by empirical surveys, which were carried out in municipalities of the South Moravia and Vysocina regions. The research showed that the officials, who are formally responsible, recognize the importance of benchmarking, but they do not use benchmarking in practical applications for producing and analyzing budgets. According to research, the data about using results oriented benchmarking are not fully credible. |