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

Artur Jacek Kożuch ()
Additional contact information
Artur Jacek Kożuch: Siedlce University of Natural Sciences and Humanities, Poland

Entrepreneurship and Sustainability Issues, 2020, vol. 8, issue 1, 442-453

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 (search for similar items in EconPapers)
JEL-codes: H72 M41 (search for similar items in EconPapers)
Date: 2020
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://jssidoi.org/jesi/uploads/articles/29/Kozuc ... agement_sciences.pdf (application/pdf)
https://jssidoi.org/jesi/article/631 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ssi:jouesi:v:8:y:2020:i:1:p:442-453

DOI: 10.9770/jesi.2020.8.1(31)

Access Statistics for this article

Entrepreneurship and Sustainability Issues is currently edited by Manuela Tvaronaviciene

More articles in Entrepreneurship and Sustainability Issues from VsI Entrepreneurship and Sustainability Center
Bibliographic data for series maintained by Manuela Tvaronaviciene ().