Další formáty:
BibTeX
LaTeX
RIS
@article{1791772,
author = {Hornyák Gregáňová, Radomíra and Vavrek, Roman and Papcunová, Viera},
article_location = {Velká Británie},
article_number = {5},
doi = {http://dx.doi.org/10.1504/IJPMB.2021.117334},
keywords = {Benchmarking; Comparison; Correlation; Czech Republic; Expenditures; Financial management; Incomes; Municipality; Poland; Regression; Slovak Republic},
language = {eng},
issn = {1460-6739},
journal = {International Journal of Process Management and Benchmarking},
title = {Benchmarking and its use in financial analysis of local self-government},
url = {https://www.inderscience.com/info/inarticle.php?artid=117334},
volume = {11},
year = {2021}
}
TY - JOUR
ID - 1791772
AU - Hornyák Gregáňová, Radomíra - Vavrek, Roman - Papcunová, Viera
PY - 2021
TI - Benchmarking and its use in financial analysis of local self-government
JF - International Journal of Process Management and Benchmarking
VL - 11
IS - 5
SP - 601-619
EP - 601-619
PB - Inderscience Enterprises Ltd.
SN - 14606739
KW - Benchmarking
KW - Comparison
KW - Correlation
KW - Czech Republic
KW - Expenditures
KW - Financial management
KW - Incomes
KW - Municipality
KW - Poland
KW - Regression
KW - Slovak Republic
UR - https://www.inderscience.com/info/inarticle.php?artid=117334
N2 - 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.
ER -
HORNYÁK GREGÁŇOVÁ, Radomíra, Roman VAVREK a Viera PAPCUNOVÁ. Benchmarking and its use in financial analysis of local self-government. \textit{International Journal of Process Management and Benchmarking}. Velká Británie: Inderscience Enterprises Ltd., 2021, roč.~11, č.~5, s.~601-619. ISSN~1460-6739. Dostupné z: https://dx.doi.org/10.1504/IJPMB.2021.117334.
|
