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Aplikacja koncepcji zarządzania wartością VBM w publicznych instytucjach kultury

Author

Listed:
  • Osiichuk, Dmytro

    (Akademia Leona Koźmińskiego, Katedra Finansów)

  • Wnuczak, Paweł

    (Akademia Leona Koźmińskiego, Katedra Finansów)

Abstract

W artykule zaprezentowano koncepcję zarządzania wartością VBM dostosowaną do specyfiki publicznych instytucji kultury. Proces dostosowawczy obejmuje przede wszystkim uwzględnienie społecznych korzyści generowanych przez instytucje kultury oraz zastosowanie w kalkulacji społecznej stopy dyskontowej. Prezentowana koncepcja umożliwia ocenę społecznej racjonalności działalności prowadzonej przez niekomercyjne instytucje kultury. W celu lepszego zobrazowania proponowanych rozwiązań przedstawiono przykład liczbowy prezentujący omawianą w artykule metodykę.

Suggested Citation

  • Osiichuk, Dmytro & Wnuczak, Paweł, 2020. "Aplikacja koncepcji zarządzania wartością VBM w publicznych instytucjach kultury," Studia z Polityki Publicznej / Public Policy Studies, Warsaw School of Economics, vol. 7(3), pages 1-18, October.
    • Handle: RePEc:ris:spppps:0026
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    References listed on IDEAS

    as
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    More about this item

    Keywords

    zarządzanie wartością; zarządzanie instytucją kultury; społeczne korzyści;
    All these keywords.

    JEL classification:

    • H43 - Public Economics - - Publicly Provided Goods - - - Project Evaluation; Social Discount Rate

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