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Dysfunctions of the process of managing finance in Polish communes - the perspective of management sciences

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  • Artur Jacek Kożuch

    (Siedlce University of Natural Sciences and Humanities, Poland)

Abstract

The article is an attempt to indicate that proper cost settlement of the tasks set in communes requires both taking into account the specifics of these organisations and solutions that are the answer to the challenges posed by modern management and accounting sciences. The main problem here is the fact that currently used methods of settlement in this respect, apart from the cost accounting requirements, do not fulfill their role. They cause incorrect calculation of the amounts due and their negation by the ordering party on the one hand and on the other hand, they expose communes to failure in payment proceedings courts. In this context, the article is also an attempt to encourage communes to change the methods and ways of determining costs their own set tasks and on this basis asserting their rights both in negotiating proceedings with the commissioner and in any court proceedings.

Suggested Citation

  • Artur Jacek Kożuch, 2020. "Dysfunctions of the process of managing finance in Polish communes - the perspective of management sciences," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 8(1), pages 442-453, September.
    • Handle: RePEc:ssi:jouesi:v:8:y:2020:i:1:p:442-453
    DOI: 10.9770/jesi.2020.8.1(31)
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    References listed on IDEAS

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    More about this item

    Keywords

    commune; cost; set tasks; subsidy/grant;
    All these keywords.

    JEL classification:

    • H72 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Budget and Expenditures
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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