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Management accounting instruments as a security engineering tools used in solving crisis problems

Kuczyńska-Cesarz Anna

Inżynieria Bezpieczeństwa Obiektów Antropogenicznych

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2021

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Nr 1

29--41

EN

Managing organizations means taking lots of decisions based on information contained mainly in the accounting books and financial statements. The processing of this information for decision-making purposes is the domain of management accounting, offering managers a number of decision-making tools described in this article to help overcome difficulties (threats), also known as crisis situations. From the presented management tools (security engineering tools) budgeting with attention to the creation of a budget in the enterprise (traditional budget and budget based on activity-based costing) and task-based budget in public finance sector units has been characterized. Both budgets were compared, taking into account common features. The comparison shows that budgeting based on activity-based costing and task-based budgeting are instruments combining goals with the tasks of the organization and the efficiency of using the resources available.

2

Analiza porównawcza systemów taryfowych w polskich miastach

Grad B., Ferensztajn-Galardos E., Krajewska R.

Logistyka

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2015

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nr 4

3480--3487, CD2

PL

Współczesne wyzwania w zakresie usług komunikacji zbiorowej wskazują na konieczność łączenia kwestii kształtowania cen przewozów zbiorowych ze zintegrowanym systemem zarządzania usługami publicznymi w mieście. Rozwiązaniem spełniającym ważną rolę w tym zakresie jest system taryfowy usług przewozowych, który integruje przewozy w układzie komunikacyjnym miasta oraz oddziałuje, poprzez cenę, na atrakcyjność świadczonych usług. Celem rozważań ujętych w artykule jest analiza porównawcza systemów taryfowych w wybranych miastach w Polsce, jako elementu zintegrowanego zarządzania usługami publicznymi.

EN

Contemporary challenges for public transport services indicate the need to connect the issue of collective transport pricing with integrated management of public services in the city. The solution which is having an important role in this respect is the transport service tariff system that integrates the communication system of transport in the city and affected by the price, the attractiveness of the services provided. The aim of the considerations contained in the article is a comparative analysis of tariff systems in selected cities in Poland , as part of an integrated management of public services.

3

Finance management in independent public health care centres – diagnosis attempt

Nogalski B., Kozłowski A. J., Czaplicka-Kozłowska I. Z., Bonczar M.

Ekonomia i Zarządzanie

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2015

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Vol. 7, no. 3

55--61

EN

The objective of efficient management in the public sector is first of all the rational use of limited resources that sector has. It is only possible when the performance of activities is entrusted to qualified managers specializing in the management of public sector organizations. It also depends on the implementation of modern management methods, for example procedures which enforce the efficient use of material (especially financial) resources: it is so-called management technology. Health protection and the management of public health care system units is one of the key elements of the state policy carried out as part of its constitutional duty regarding the common good. Within the system of managing these resources, territorial self-governments, particularly communal self-governments, are responsible for performing the activities which have the fundamental importance for citizens. The problem discussed in this article is first of all the clarity of planning in self-governmental independent health care centers and the availability of information on the management of public financial resources. It presents the results of research carried out in selected independent public health care centers in Warmia and Mazury region. Apart from drawing certain conclusions, the aim of the article was to propose changes in the financial management system of self-government health care units, especially planning which involves the performance budget execution system of the revenue and expenditure plan.

4

Efektywne zarządzanie środkami publicznymi przeznaczonymi na realizację funkcji państwa

Postuła M.

AGH Managerial Economics

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2012

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nr 11

21-37

PL

W artykule autorka omawia polskie doświadczenia w zakresie implementacji nowoczesnego narzędzia zarządzania środkami publicznymi – budżetu zadaniowego – ułatwiającego i usprawniającego polityczny proces podejmowania decyzji dotyczących realokacji wydatków w ramach szerokiej kategorii wydatków publicznych oraz metod organizacji tego procesu. Szczególny akcent został położony na: – określenie funkcji realizowanych przez państwo na rzecz obywateli; – mierzenie efektywności wykonywanych zadań; – możliwość wykorzystania takiej metody zarządzania środkami publicznymi do zarządzania strategicznego krajem.

EN

In this article the authoress discusses the Polish experience in the implementation of modern tool of public funds management – performance budget – which facilitates and improves the political decision-making process regarding reallocation of expenditure in the scope of broad category of public expenditure and methods of organizing the process. Special emphasis was placed on: – determination of the functions carried out by the state in favour of citizens; – measuring the efficiency of performed tasks; – the possibility of using this public finance management method to strategic management of the state.

5

Budżet zadaniowy Ministerstwa Obrony Narodowej

Borsuk H.

Zeszyty Naukowe AON

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2010

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nr 3(80)

131-153

EN

The implementation of performance budget is part of the public finance reform in our country. It is to be a modern and effective way to manage public sector’s expenditure. The Ministry of National Defence is actively participating in the process of its creation. In this situation, it is worth looking in a greater detail at the main assumptions and the principles of this way of implementing the budget expenditure, so that one can identify the benefits and possible risks to funding Ministry of National Defence. The article features the assumptions of the performance budget as an alternative tool of army financial management. It presents the basic concepts associated with constructing this budget and its essence and identifies positive and negative aspects of the performance budget from the perspective of the army further funding.