Key Performance Indicators as a tool of performance measurement of real estate by local government in Poland

Magdalena Kowalczyk

Abstract

Assets play a significant role in operations carried out by local government. According to the statutory scope of activities of local government, each local government is obliged to possess some fixed assets, to a smaller or greater extent. Assets include land, facilities, buildings, appliances and equipment necessary for proper execution of local government tasks. However, a crucial problem relies on the lack of sufficient information, on the issue of local government assets, that would facilitate their performance measurement. Another concern rests in the possibility to compare the results with other communes in Poland. Due to the above, the herein study constitutes an attempt to create a set of Key Performance Indicators, that would facilitate performance measurement of the fixed assets – especially real estate, management by local government. Compilation a set of Key Performance Indicators common for all local governments in Poland on the central level would allow for comparison of the results from specific communes. Local governments on the commune level constitute the subject of herein study and Key Performance Indicators are its object. The study is based on literature study and case study
Author Magdalena Kowalczyk (WZ / KR)
Magdalena Kowalczyk,,
- Department of Accounting
Pages139-150
Publication size in sheets0.55
Book Iliev Plamen (eds.): Stroitelno predpriemachestvo i nedvizhima sobstvenost. Sbornik s dokladi ot 32-ra mezhdunarodna nauchno-prakticheska konferentsiya – noemvri 2017 g, Stroitelno predpriemačestvo i nedvižima sobstvenost : Construction Entrepreneurship and Real Property, 2017, Publishing house Science and Economics Varna, 452 p.
Keywords in EnglishFixed Assets; Key Performance Indicators; Local Government; Real Estate; Performance Measurement
URL http://conference.ue-varna.bg/emc/wp-content/uploads/2017/03/sbornik_2017.pdf
Languageen angielski
Score (nominal)5
Score sourcepublisherList
ScoreMinisterial score = 5.0, 26-03-2020, ChapterFromConference
Citation count*1 (2020-09-27)
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