TITLE

WSKAŹNIK SYNTETYCZNY W PROCESIE OCENY GOSPODARKI FINANSOWEJ GMIN WIEJSKICH

AUTHOR(S)
Dziekański, Paweł
PUB. DATE
September 2013
SOURCE
Economics / Ekonomia;2013, Vol. 24 Issue 3, p149
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
Public sector has been appointed to carry out tasks of general interest. These tasks are usually non-profit, which causes that they are financed from public funds. In such circumstances, the important point is that the choice of tasks for execution was made rationally and after carrying out a multifaceted analysis. Measurement issues of efficiency gain particular importance in the management of both municipal finance, as well as the whole of the public sector in connection with the implementation of the new public management concept. The evaluation of the financial management is difficult. It requires taking into account many different variables. The selected set of characteristics that describe the financial economy, should, as far as possible, in a full and comprehensive way study the phenomenon. The purpose of the study is to examine whether the assessment of the effectiveness of the financial activities of local government can be used as a synthetic indicator, whose structure depends on the adopted methodological assumptions. The selection of the final variables to the structure of the synthetic indicator includes variables describing the financial economy. The final set of diagnostic variables was created taking into account the established substantive, formal and statistical criteria. The characteristics of spatial units is based on the arithmetic mean, standard deviation, coefficient of variation, the asymmetry factor and the correlation coefficient. Taking into account formal conditions, complete and available measurable variables were selected Linear ordering methods allow to determine the hierarchy of objects or arranging them from the object being the highest in this hierarchy to the object being the lowest. Linear ordering enables multi-dimensional analysis of the phenomenon. Synthetic indicator gauge takes values in the range [0; 1], the higher the value of this index the better situations of the object. Rural communes of Świętokrzyskie Voivodeship are the subject of the research. Synthetic indicator structure consisted of the following variables: value of own income, value of the revenue from tax return, value of the revenue from CIT, value of tax revenues, value of funds obtained from external sources, value of current expenditure, value of property, value of expenditure on welfare spending and value of expenditure on public administration. Communities of Świętokrzyskie Voivodeship continued to show a large variety in terms of the level of financial health. On the one hand, it was possible to distinguish a group of communities with high level of financial health, on the other hand, the communities with a very low rate. Looking at limit values (0,1) in the case of rural communities of Świętokrzyskie Voivodeship synthetic indicator is low and unfortunately must be rated as weak. Issues of efficiency measurement gain particular importance in the management of both municipal finance, as well as the whole public sector in connection with the implementation of the new public management concept. Evaluation of the financial economy is difficult. It requires taking into account many different variables. The selected set of characteristics that describe financial economy should as fully and comprehensively characterize studied phenomenon. High expenditure in some sections of the budget economy can be an expression of strength and weakness of a community. Concluding, therefore, should always be cautious, and the final assessment supported by additional research.
ACCESSION #
93288349

 

Related Articles

  • We're backing the chancellor's cuts. McHugh, Joseph // Public Finance;7/2/2004, p14 

    Reports on the enthusiasm among finance managers about the radical reform in the Spending Review in Great Britain. Emphasis on the statistics and performance-related analysis in the public sector; Advocacy for the widespread merger of back-office functions; Reduction in bureaucracy.

  • THE PROBLEMS OF SELF-ADMINISTRATION FORMATION ON THE RURAL TERRITORIES OF UKRAINE. Tkachuk, Vasyl; Sokolova, Alla // Management Theory & Studies for Rural Business & Infrastructure ;2007, Vol. 8 Issue 1, p163 

    The paper present the results of the investigations into the theoretical and practical aspects of forming self-administration on the rural territories of Ukraine. It also analyzes the present day social and economic state of rural territories. It has been proved that the unsatisfactory level of...

  • The Twin-Transfer Squeeze on Rural Households and Governments in Virginia. Copenhaver, Brad; Elmer, Mary; Gafney, Robert; Shaw, Caitlin; Alwang, Jefrey // Choices: The Magazine of Food, Farm & Resource Issues;2012 3rd Quarter, Vol. 27 Issue 3, p1 

    The article discusses the implications of the twin transfer threat, concurrent transfer cutbacks to households and local governments on the rural communities of Virginia, creating a profile of dependency of Virginia households and localities on outside sources of funding. The authors analyze the...

  • INCENTIVE FACTORS AFFECTING PRODUCTIVITY OF PUBLIC SERVANTS IN OGUN STATE: EVIDENCE FROM ADO-OTA LOCAL GOVERNMENT AREA. Tongo, C. I. // IFE PsychologIA;2011, Vol. 19 Issue 2, p1 

    The theoretical justification for the actualization of public sector goals is premised on the notion that those under the sector's employment should be imbued with the spirit of selfless service. However, this has become a theoretical fad based on the findings of a cross sectional study which...

  • VALSTYBINIO AUDITO SISTEMA IR JOS TOBULINIMAS. Mackevičius, Jonas; Pranckevičiūtė, Laura // Monetary Studies (Bank of Lithuania);Jun2007, Vol. 11 Issue 1, p45 

    The public audit theory is least analysed of all audit types. In Lithuania there are no researches carried out in the area of public audit planning, organization, performance methodology and other issues, although the practical experience of the National Audit Office of Lithuania (hereinafter...

  • PAC criticises development costs in PFI.  // Public Private Finance;Jun2003, Issue 74, p3 

    Departments should resist wasting effort to make PFI deals appear cheaper than public finance and seek to reduce the costs of professional advice. The Commons Public Accounts Committee's inquiry into the PFI deal to redevelop West Middlesex University Hospital found its economic analysis to be...

  • Challenges of Managing Local Government Finance in Nigeria. Coker, Maurice Ayodele; Adams, John Anyabe // Research on Humanities & Social Sciences;2012, Vol. 2 Issue 3, p1 

    Since the 1976 Local Government Reforms that were undertaken to strengthen the local system in Nigeria, several challenges have cropped up, over the years, to impede the performance of local government councils in the discharge of their constitutionally assigned responsibilities. One of such...

  • STEPPING UP TO THE BUSINESS ROLE. O'Brien, Rob // Government News;Apr/May2010, Vol. 30 Issue 2, p28 

    The article focuses on the need of business and financial management in the local government. It features the effect of the high risk investments under the New South Wales (NSW) council and the Local Government Investment Conference in March 2010. Meanwhile, deputy director Ross Woodward of NSW...

  • Cape of new hope. Rainford, Allan // Public Finance;8/20/2004-9/2/2004, p26 

    Focuses on the impact of financial reform on local governments in South Africa. Importance of financial reform to government efforts to eradicate inequalities remaining from the days of apartheid; Implementation support required by local governments; Change agents in local governments; Issues in...

Share

Read the Article

Courtesy of THE LIBRARY OF VIRGINIA

Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics