Zmiany w rachunkowości jednostek samorządu terytorialnego na potrzeby budżetu zadaniowego

Changes in the accounting of local government units for the purpose of task budgeting

Abstract

Changes in local government units are designed to improve the efficiency of scarce
resources usage. More and more often, local authorities use the same tool of modern management as in private organizations are used. A task budget is one of these instruments which Polish communes have been implementing for several years. Its use requires a number of changes, for example in current record and business transactions registration. The modifications
introducing to this system should strive to adopt the accrual basis and the introduction of new
cost accounting systems that would provide the information of the particular task cost.