Benchmarking and its use in financial analysis of local self-government
| Autoři | |
|---|---|
| Rok publikování | 2021 |
| Druh | Článek v odborném periodiku |
| Časopis / Zdroj | International Journal of Process Management and Benchmarking |
| Fakulta / Pracoviště MU | |
| 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. |