Funkcjonowanie i sytuacja finansowa gminnego zakładu komunalnego

Parish communal enterprise is the object of research. In the paper there were made analyses and evaluation of fixed and current assets, and financial result of parish communal enterprise with use of chosen indicators. The analyses let to answer the question how budget unit manages financial means in conditions of market economy. In total property capital assets dominate clearly. As result of causal analyses it is declared that deficit of sale and current assets had the most important influence on financial result.