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Source: Journal Citation ReportsTM from ClarivateTM 2022

Entrepreneurship and Sustainability Issues Open access
Journal Impact FactorTM (2022) 1.7
Journal Citation IndicatorTM (2022) 0.42
Received: 2020-02-20  |  Accepted: 2020-06-25  |  Published: 2020-09-30

Title

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


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.


Keywords

commune, cost, set tasks, subsidy/grant


JEL classifications

H72 , M41


URI

http://jssidoi.org/jesi/article/631


DOI


Pages

442-453


This is an open access issue and all published articles are licensed under a
Creative Commons Attribution 4.0 International License

Authors

Kożuch, Artur Jacek
Siedlce University of Natural Sciences and Humanities, Siedlce, Poland https://www.uph.edu.pl
Articles by this author in: CrossRef |  Google Scholar

Journal title

Entrepreneurship and Sustainability Issues

Volume

8


Number

1


Issue date

September 2020


Issue DOI


ISSN

ISSN 2345-0282 (online)


Publisher

VšĮ Entrepreneurship and Sustainability Center, Vilnius, Lithuania

Cited

Google Scholar

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References