CONTROLLING FUNCTIONING IN BUDGET UNITS – SELECTED ELEMENTS
Keywords:
controlling, local government units, performance budgeting, management control.Abstract
The article raises the issues of controlling functioning in the selected towns having the status of a district in Poland. Efficient controlling functioning supported with appropriate tools improves the effectiveness of the unit and enables undertaking more apt decisions by the management staff. Despite measurable benefits that controlling delivers, it is not as widespread in the public sector as in the private one. In the analysed units, in spite of the fact that the terminology of controlling is not used, still by making any reports, calculation of measures (indicators) and deviations as well as monitoring and management control, the units implement its elements. The article presents the importance of controlling, and indicates its tasks and functions. Also, controlling instruments, which were implemented in local government units, are described. The applied research methods include the overview of literature, source documents in examined units as well as individual in-depth interviews with the representatives of selected local government units.References
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