@misc{Hermaszewski_Jarosław_Analiza,
 author={Hermaszewski, Jarosław},
 howpublished={online},
 publisher={Zielona Góra: Lubuskie Towarzystwo Naukowe},
 language={pol},
 abstract={The deteriorating financial situation of local government units forces the authorities to seek solutions to streamline decision processes. Taking the right decision about the direction of spending public funds should be preceded by an economic analysis providing guidance on how to increase the effectiveness of public management. In well-functioning business organizations the comparative analysis is one of the most important economic analyses.},
 abstract={As indicated by New Public Management concept, "innovative research and implementation works" are intended to provide guidance on how to adapt "ideas, methods, techniques and institutional solutions" of the private sector to the public sector. Although the conducted multi-faceted comparative analyses do not have a direct impact on the rationality of public spending, they can provide valuable guidance on spending policy of other local governments.},
 type={artykuł},
 title={Analiza porównawcza wskaźników oceny sytuacji finansowej gmin. Koncepcja i zastosowanie = Comparative analysis of financial situation assessment indicators of municipalities. Concept and application},
 keywords={gmina, finanse, analiza porównawcza, informacja publiczna},
}