THE USE OF PARTICULAR TOOLS OF MANAGEMENT ACCOUNTING IN BASIC UNITS OF LOCAL GOVERNMENT

Presently, local Polish government units, including communes, function in the conditions of a limited amount financial resources and, at same time, unlimited social needs. Therefore, it is necessary to carry out activities aimed rationalization management public funds. It has become essential undertake in-depth analyzes undertaken by municipalities and identify costs that were actually incurred for tasks. Local like other entities, should accordance with principles efficiency effectiveness. Unfortunately, this often overlooked their managers. Performing tasks entrusted them, they focus attention on spending funds limit, without considering fact if given expenditure will bring specific effect whether task be effectively performed. In order change method operation, implement modern methods use accounting tools. The introduction of, among things, task-based budgeting cost contribute more effective available resources. aim article examine extent which communes Ostrołęka Siedlce subregions selected achieve goal, questionnaire survey was carried treasurers communes. obtained results prove negligible tools audited entities.