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

Kód výsledku v 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>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2013

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

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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Počet stran výsledku

11

Strana od-do

179-189

Název nakladatele

Masarykova Universita

Místo vydání

Brno

Místo konání akce

Brno

Datum konání akce

1. 1. 2013

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000335696100020