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

J 2021

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

HORNYÁK GREGÁŇOVÁ, Radomíra, Roman VAVREK a Viera PAPCUNOVÁ

Základní údaje

Originální název

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

Autoři

HORNYÁK GREGÁŇOVÁ, Radomíra (703 Slovensko), Roman VAVREK (703 Slovensko) a Viera PAPCUNOVÁ (703 Slovensko, domácí)

Vydání

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

Další údaje

Jazyk

angličtina

Typ výsledku

Článek v odborném periodiku

Obor

50202 Applied Economics, Econometrics

Stát vydavatele

Velká Británie a Severní Irsko

Utajení

není předmětem státního či obchodního tajemství

Odkazy

URL

Kód RIV

RIV/00216224:14560/21:00122330

Organizační jednotka

Ekonomicko-správní fakulta

DOI

http://dx.doi.org/10.1504/IJPMB.2021.117334

Klíčová slova anglicky

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

Příznaky

Mezinárodní význam, Recenzováno

Změněno: 26. 8. 2022 13:00, Mgr. Pavlína Kurková

Anotace

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.

Citovat

HORNYÁK GREGÁŇOVÁ, Radomíra, Roman VAVREK a Viera PAPCUNOVÁ. Benchmarking and its use in financial analysis of local self-government. 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.

@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.

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