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2008 | nr 1 (3) | 91--107
Tytuł artykułu

Budżetowanie wynikowe : reformowanie złożonych systemów adaptacyjnych

Treść / Zawartość
Warianty tytułu
Performance Budgeting : Reforming a Complex Adaptive System
Języki publikacji
PL
Abstrakty
Artykuł prezentuje uwarunkowania wdrażania budżetowania wynikowego w jednostkach sektora publicznego. Problematyka ta analizowana jest w odniesieniu do założeń nowego zarządzania publicznego. Prezentowane są związki budżetowania wynikowego z planowaniem strategicznym i determinacją kadry zarządzającej. W tekście analizowane są różnego typu bariery budżetowania wynikowego. Autorzy analizują problemy związane z systemem pomiaru wyników działań podejmowanych w sektorze publicznym, ze szczególnym uwzględnieniem konsekwencji istnienia złożonych układów adaptacyjnych. Istotna rola w procesie budżetowania wynikowego przypisywana jest kierownictwu szczebla operacyjnego. (abstrakt oryginalny)
EN
The article discusses the determinants inherent in the implementation of performance budgeting in public sector administration. Relevant issues are analysed against the background of the principles of the new public management and the links between performance budgeting, strategic planning and management determination. The paper reviews various obstacles to performance budgeting. The Authors discuss the issues related to the system of performance measurement of public sector activity with a special focus on the ramifications of complex adaptive systems. A vital role in the process of performance budgeting is attributed to management at the operational level. (original abstract)
Rocznik
Numer
Strony
91--107
Opis fizyczny
Twórcy
Bibliografia
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Typ dokumentu
Bibliografia
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Identyfikator YADDA
bwmeta1.element.ekon-element-000151172447

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