Research on the Relation between the Financial Situation of Commune and its Functional Type on the Example of: Kleszczewo, Komorniki and Puszczykowo
Abstract
The aim of this article was an attempt to specify a relation between the financial situation of the commune and its functional type based on the example of chosen communes from the Poznań district, such as: Kleszczewo, Komorniki and Puszczykowo. The analysis of their liquidity, debt, financial independence and attractiveness. The primary data sources were the reports on implementation of the budgets of the communes reported for the years 2007-2009. It was found that rural commune oriented at the industrial development (Komorniki) was in the best financial situation, and the agricultural commune (Kleszczewo) was in a considerably worse situation and the least was the service and tourist commune Puszczykowo, in which the possibilities of free zones' management are slowly getting exhausted. The communes do not have the liquidity problems during the analysed period, their total debt does not exceed 40% (at acceptable 60%), with (in the most) growing financial independence associated with discretionary powers on revenue and expenditures, however, they have different attractiveness describing their ability to develop, and attract the investors and inhabitants.
Keywords
Financial situation; District; Finance
References
Dylewski M., 2006. Kierunki prowadzenia analizy finansowej w procesie zarządzania finansami. W: Finanse samorządowe. Narzędzia, decyzje, procesy. Red. M.
Dylewski, B. Filipiak, M. Gorzałczyńska-Koczkodaj. Wyd. Nauk. PWN, Warszawa, 144-151.
Filipiak B., 2004. Teoretyczne przesłanki analizy finansowej w jednostkach samorządu terytorialnego. W: Analiza finansowa w jednostkach samorządu terytorialnego. Red. M. Dylewski, B. Filipiak, M. Gorzałczyńska-Koczkodaj. Municipium S.A., Warszawa, 7-34.
Filipiak B., 2006. Analiza finansowa i jej znaczenie w zarządzaniu finansami. W: Finanse samorządowe. Narzędzia, decyzje, procesy. Red. M. Dylewski, B. Filipiak, M. Gorzałczyńska-Koczkodaj. Wyd. Nauk. PWN, Warszawa, 138-143.
Kosek-Wojnar M., Surówka K., 2007. Podstawy finansów samorządu terytorialnego. Wyd. Nauk. PWN, Warszawa.
Kożuch A., 2007. Analiza finansowa budżetu gminy jako narzędzie oceny efektywności gospodarowania środkami finansowymi. Rocz. Nauk. SERiA 8, 4, 182-186.
Sprawozdania z wykonania budżetu gminy Kleszczewo w latach 2007-2009. Urząd Gimy, Kleszczewo. www.kleszczewo.pl [access: 02.2011].
Sprawozdania z wykonania budżetu gminy Komorniki w latach 2007-2009. Urząd Gminy, Komorniki. www.komorniki.pl [access: 02.2011].
Sprawozdania z wykonania budżetu gminy Puszczykowo w latach 2007-2009. Urząd Gminy, Puszczykowo. www.pszczykowo.pl [access: 02.2011].
Ustawa z dnia 27 sierpnia 2009 roku o finansach publicznych. 2009. Dz.U. Nr 157, poz. 1240.
Wojtaszak B., 2011. Ocena kondycji finansowej wybranych gmin powiatu poznańskiego o różnej strukturze funkcjonalnej w latach 2007-2009. Praca magisterska Katedry Finansów i Rachunkowości, Uniw. Przyrodniczy w Poznaniu, Poznań.
Uniwersytet Przyrodniczy w Poznaniu Poland
Uniwersytet Przyrodniczy w Poznaniu Poland
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
This journal permits and encourages authors to post items submitted to the journal on personal websites or institutional repositories both prior to and after publication, while providing bibliographic details that credit, if applicable, its publication in this journal.
Most read articles by the same author(s)
- Joanna Wiśniewska, Roma Ryś-Jurek, Income Aggregates in Private Farms in Poland in the Years 1990-2008 , Journal of Agribusiness and Rural Development: Vol 18 No 4 (2010)
- Roma Ryś-Jurek, ł The Output of the Average Individual Farm in Poland and in the European Union Countries. An Attempt of Defining Similarity of Structures in 2005 , Journal of Agribusiness and Rural Development: Vol 8 No 2 (2008)
- Roma Ryś-Jurek, Using the Logit Analysis to Estimate the Output's Profitability of Particular Production Types According to the Economic Size in the European Union (on the Basis of FADN Data) , Journal of Agribusiness and Rural Development: Vol 9 No 3 (2008)
- Roma Ryś-Jurek, The Economic Strength of Polish Individual Farms in the European Union in the Year 2004 , Journal of Agribusiness and Rural Development: Vol 10 No 4 (2008)
- Roma Ryś-Jurek, Using the Discriminant Analysis to Estimate the Profitability of Production Types According to the Economic Size in the European Union (with the use of FADN Data) , Journal of Agribusiness and Rural Development: Vol 10 No 4 (2008)
- Roma Ryś-Jurek, Feliks Wysocki, Using the Logistic Models to Estimate the Economic Situation of Individual Farms , Journal of Agribusiness and Rural Development: Vol 3 No 359 (2004): Roczniki Akademii Rolniczej w Poznaniu - Seria Ekonomia
