The Utilization of Benchmarking in the Production and Analysis of Municipal Budgets

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F13%3A00081856" target="_blank" >RIV/00216224:14560/13:00081856 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
The Utilization of Benchmarking in the Production and Analysis of Municipal Budgets
Original language description
In this article, the author would like to discuss the possibilities of using benchmarking in the production and analysis of the budgets of municipalities. The aim is to assess the use of benchmarking in practical applications. The author tries to prove his claim with an analysis of Czech and foreign publications which deal with benchmarking, and by empirical surveys, which were carried out in municipalities of the South Moravia and Vysocina regions. The research showed that the officials, who are formally responsible, recognize the importance of benchmarking, but they do not use benchmarking in practical applications for producing and analyzing budgets. According to research, the data about using results oriented benchmarking are not fully credible.
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2013
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of the 17th. International Conference.Current Trends in Public Sector Research
ISBN
9788021061590
ISSN
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e-ISSN
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Number of pages
11
Pages from-to
179-189
Publisher name
Masarykova Universita
Place of publication
Brno
Event location
Brno
Event date
Jan 1, 2013
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000335696100020

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