Informace o publikaci

Benchmarking and its use in financial analysis of local self-government

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HORNYÁK GREGÁŇOVÁ Radomíra VAVREK Roman PAPCUNOVÁ Viera

Rok publikování 2021
Druh Článek v odborném periodiku
Časopis / Zdroj International Journal of Process Management and Benchmarking
Fakulta / Pracoviště MU

Ekonomicko-správní fakulta

Citace
www https://www.inderscience.com/info/inarticle.php?artid=117334
Doi http://dx.doi.org/10.1504/IJPMB.2021.117334
Klíčová slova Benchmarking; Comparison; Correlation; Czech Republic; Expenditures; Financial management; Incomes; Municipality; Poland; Regression; Slovak Republic
Popis Benchmarking was created in the private sector, but now to be successful it is introduced also into the public sector. The aim of the paper is to use the benchmarking indicators for the evaluation of the financial management of municipalities of selected countries. The analysis showed that within the monitored benchmarking indicators, it is possible to observe significant differences between Slovak, Czech and Polish municipalities within their financial management. At the same time, the analysis also pointed to the fact that the financial management of municipalities in all analysed countries, despite fiscal decentralisation is still strongly influenced by the state.

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