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
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