Evaluation of Revenue Forecast Accuracy of Multi-Year Financial Forecast in Poviat Self-Government Units
Journal Title: Zarządzanie i Finanse - Year 2015, Vol 13, Issue 4
Abstract
In recent years local authorities try to go beyond one year budgeting and capital expenditure planning for a longer-term focus. These demands are met by multi-year financial forecast which was introduced by the new Public Finance Act as a new planning tool in local government units. The purpose of the article is to describe main factors which determine effective transformation of multiannual financial forecast to the tasks realized in a current financial year. The considerations given to this issue, based on theoretical considerations on the role of the multi-year financial forecast in financial planning in local self-governments units, focus mainly on the analysis using statistical methods to evaluate revenue forecasts accuracy of poviat self-government units in Poland.
Authors and Affiliations
Tomasz Kopyściański
Keywords
Related Articles
- EP ID EP128202
- DOI -
- Views 58
- Downloads 0
Model of the risk of the project
Drawing up the methodology of the measurement of risks of the project constitutes the main purpose of the study. Reaching it requires fragmentary achievements of the goals, which the main purpose would be unattainable wi...
For the greater importance of the National Bank of Poland. Critical thesis open to discussion
The aim of this paper is to present views regarding the contemporary role of the National Bank of Poland in the process of development of the Polish economy. The Author’s criticism is related to the aim of the cent...
Kobiety w przedsiębiorstwach usługowych – prognozy nieliniowe
Artykuł ma na celu analizę zatrudnienia kobiet w sektorze przedsiębiorstw usługowych w przekroju polskich województw. Okres badania to 17 jednostek czasu – obejmujących lata 1995-2011. Artykuł prezentuje również prognozy...
Analiza regionalnych nierówności zdrowotnych w Unii Europejskiej z wykorzystaniem Indeksu Stanu Zdrowia
Unia Europejska kładzie duży nacisk na poprawę szeroko rozumianego zdrowia w krajach członkowskich. Pomimo że stan zdrowia publicznego w krajach UE w ostatnich latach znacznie się poprawił, różnice w stanie zdrowia...
Bank loan or lease? Comparative model of costs of investment financing
The capital is a factor that enables investing and the development of enterprises. There are many forms of capital in the economy but not all of them are available for small and medium-sized enterprises (SMEs). In addi...