FINANCIAL ECONOMY OF THE SELECTED COMMUNE IN 2020-2022

The aim of the article is to analyze and assess the financial condition of the Jelcz-Laskowice commune. The financial management of the commune reflects effective budget management and shows its ability to function independently and develop further. The analysis of the commune’s budget is a tool for...

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Main Authors: Irena Kropsz-Wydra, Alicja Pakuła
Format: Article
Language:English
Published: Polish Association of Agricultural and Agribusiness Economists 2024-12-01
Series:Annals of the Polish Association of Agricultural and Agribusiness Economists
Subjects:
Online Access:http://rnseria.com/gicid/01.3001.0054.8650
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author Irena Kropsz-Wydra
Alicja Pakuła
author_facet Irena Kropsz-Wydra
Alicja Pakuła
author_sort Irena Kropsz-Wydra
collection DOAJ
description The aim of the article is to analyze and assess the financial condition of the Jelcz-Laskowice commune. The financial management of the commune reflects effective budget management and shows its ability to function independently and develop further. The analysis of the commune’s budget is a tool for assessing its condition and the effectiveness of the actions taken, while the indicator analysis is the starting point for local government units in planning and implementing future budget expenditures. The assessment of the Jelcz-Laskowice commune was carried out in 2020-2022. The analysis used indicators to assess the financial condition of local government units, i.e.: budget indicators, per capita indicators, liabilities indicators by debt titles and indicators assessing the development potential of the commune. The obtained results indicate an improvement in the financial condition of the Jelcz-Laskowice commune. The increase in the income and expenditure independence indicator of the commune suggests that the unit is becoming more financially independent, which indicates the increased ability of the commune to manage its finances independently. The share of own revenues and operating surplus in total budget revenues showed an upward trend, remaining at a stable level. The Jelcz-Laskowice commune demonstrated stable financial development and effective budget management in the analysed period.
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spelling doaj-art-640fe41428da4978a707c415d28ce80c2025-08-20T01:58:05ZengPolish Association of Agricultural and Agribusiness EconomistsAnnals of the Polish Association of Agricultural and Agribusiness Economists2657-781X2657-78282024-12-01XXVI416117510.5604/01.3001.0054.865001.3001.0054.8650FINANCIAL ECONOMY OF THE SELECTED COMMUNE IN 2020-2022Irena Kropsz-Wydra0Alicja Pakuła1Uniwersytet Przyrodniczy we WrocławiuUniwersytet Przyrodniczy we WrocławiuThe aim of the article is to analyze and assess the financial condition of the Jelcz-Laskowice commune. The financial management of the commune reflects effective budget management and shows its ability to function independently and develop further. The analysis of the commune’s budget is a tool for assessing its condition and the effectiveness of the actions taken, while the indicator analysis is the starting point for local government units in planning and implementing future budget expenditures. The assessment of the Jelcz-Laskowice commune was carried out in 2020-2022. The analysis used indicators to assess the financial condition of local government units, i.e.: budget indicators, per capita indicators, liabilities indicators by debt titles and indicators assessing the development potential of the commune. The obtained results indicate an improvement in the financial condition of the Jelcz-Laskowice commune. The increase in the income and expenditure independence indicator of the commune suggests that the unit is becoming more financially independent, which indicates the increased ability of the commune to manage its finances independently. The share of own revenues and operating surplus in total budget revenues showed an upward trend, remaining at a stable level. The Jelcz-Laskowice commune demonstrated stable financial development and effective budget management in the analysed period.http://rnseria.com/gicid/01.3001.0054.8650local government unitbudgetfinancial economyfinancialattractiveness of the commune
spellingShingle Irena Kropsz-Wydra
Alicja Pakuła
FINANCIAL ECONOMY OF THE SELECTED COMMUNE IN 2020-2022
Annals of the Polish Association of Agricultural and Agribusiness Economists
local government unit
budget
financial economy
financial
attractiveness of the commune
title FINANCIAL ECONOMY OF THE SELECTED COMMUNE IN 2020-2022
title_full FINANCIAL ECONOMY OF THE SELECTED COMMUNE IN 2020-2022
title_fullStr FINANCIAL ECONOMY OF THE SELECTED COMMUNE IN 2020-2022
title_full_unstemmed FINANCIAL ECONOMY OF THE SELECTED COMMUNE IN 2020-2022
title_short FINANCIAL ECONOMY OF THE SELECTED COMMUNE IN 2020-2022
title_sort financial economy of the selected commune in 2020 2022
topic local government unit
budget
financial economy
financial
attractiveness of the commune
url http://rnseria.com/gicid/01.3001.0054.8650
work_keys_str_mv AT irenakropszwydra financialeconomyoftheselectedcommunein20202022
AT alicjapakuła financialeconomyoftheselectedcommunein20202022