J 2021

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

HORNYÁK GREGÁŇOVÁ, Radomíra, Roman VAVREK and Viera PAPCUNOVÁ

Basic information

Original name

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

Authors

HORNYÁK GREGÁŇOVÁ, Radomíra (703 Slovakia), Roman VAVREK (703 Slovakia) and Viera PAPCUNOVÁ (703 Slovakia, belonging to the institution)

Edition

International Journal of Process Management and Benchmarking, Velká Británie, Inderscience Enterprises Ltd. 2021, 1460-6739

Other information

Language

English

Type of outcome

Článek v odborném periodiku

Field of Study

50202 Applied Economics, Econometrics

Country of publisher

United Kingdom of Great Britain and Northern Ireland

Confidentiality degree

není předmětem státního či obchodního tajemství

References:

RIV identification code

RIV/00216224:14560/21:00122330

Organization unit

Faculty of Economics and Administration

DOI

Keywords in English

Benchmarking; Comparison; Correlation; Czech Republic; Expenditures; Financial management; Incomes; Municipality; Poland; Regression; Slovak Republic

Tags

International impact, Reviewed
Změněno: 26/8/2022 13:00, Mgr. Pavlína Kurková

Abstract

V originále

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.