HORNYÁK GREGÁŇOVÁ, Radomíra, Roman VAVREK and 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, 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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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
Original language English
Type of outcome Article in a journal
Field of Study 50202 Applied Economics, Econometrics
Country of publisher United Kingdom of Great Britain and Northern Ireland
Confidentiality degree is not subject to a state or trade secret
WWW URL
RIV identification code RIV/00216224:14560/21:00122330
Organization unit Faculty of Economics and Administration
Doi http://dx.doi.org/10.1504/IJPMB.2021.117334
Keywords in English Benchmarking; Comparison; Correlation; Czech Republic; Expenditures; Financial management; Incomes; Municipality; Poland; Regression; Slovak Republic
Tags International impact, Reviewed
Changed by Changed by: Mgr. Pavlína Kurková, učo 368752. Changed: 26/8/2022 13:00.
Abstract
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.
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