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@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 and 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, vol.~11, No~5, p.~601-619. ISSN~1460-6739. Available from: https://dx.doi.org/10.1504/IJPMB.2021.117334.
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