Performance Budgeting in Poland: Achievements and Future Perspectives

Influence of organisational and legal changes in the Municipal Sports and Recreation Centre on the effectiveness of provided services

“…Impact related measures describe long-term effects. They measure long-term consequences of actions (Lubińska et al, 2011); therefore, they are the most difficult to construct, because the risk problem should be assessed in them (e.g., surveying opinions of users of the goods and services, safety of the provided services). Finally, the price also depends on the daythe rates of services are different on weekdays, Saturdays, Sundays or holidays.…”