- Tytuł:
- Financial information in the management of the local government unit
- Autorzy:
- Wakula, M.
- Powiązania:
- https://bibliotekanauki.pl/articles/30147031.pdf
- Data publikacji:
- 2018
- Wydawca:
- Akademia Wojsk Lądowych imienia generała Tadeusza Kościuszki
- Tematy:
-
information
accountancy
reporting
local government unit - Opis:
- Changes occurring in the conditions under which local government units function require the adaptation of the type, scope and frequency of information provided that is used in decision-making processes. In business entities, relevant information used in management is provided by the accounting department and in particular its last stage of reporting. The current accounting system of territorial self-government units is simplified and directed towards the implementation of budgetary tasks and the maintenance of budgetary discipline. Accordingly, the information contained in those companies' reports is incomplete and insufficient for management purposes. Therefore, it would be necessary to transform this system in order to improve the use of information generated in the management process.
- Źródło:
-
Scientific Journal of the Military University of Land Forces; 2018, 50, 4(190); 183-192
2544-7122
2545-0719 - Pojawia się w:
- Scientific Journal of the Military University of Land Forces
- Dostawca treści:
- Biblioteka Nauki
Artykuł