| Autor: Ewa Wiktoria Babuśka | 187 |
Strony: 187-198
pełen tekst
THE EVALUATION OF FUNCTIONING OF MANAGEMENT CONTROLIN THE SELECTED STATE BUDGET UNITS
Summary
The paper presents the initial recognition and evaluation of functioning of management control in the selected state budget units. The analysis of state of realization of management control was made taking into account correctness of organizing the management control in the state budget units, according to the international standards. The evaluation of state and functioning management control was preceded by a short review of the essence, goals and standards of management control, and the main reasons and assumptions of creating effective and efficient systems of internal control in the units, as a comparative model for an initial evaluation and opinion of implemented solutions concerning management control.
pełen tekstTHE EVALUATION OF FUNCTIONING OF MANAGEMENT CONTROLIN THE SELECTED STATE BUDGET UNITS
Summary
The paper presents the initial recognition and evaluation of functioning of management control in the selected state budget units. The analysis of state of realization of management control was made taking into account correctness of organizing the management control in the state budget units, according to the international standards. The evaluation of state and functioning management control was preceded by a short review of the essence, goals and standards of management control, and the main reasons and assumptions of creating effective and efficient systems of internal control in the units, as a comparative model for an initial evaluation and opinion of implemented solutions concerning management control.