Execuția bugetară – un indicator al performanței la nivelul administrației publice locale

Abstract

Taking into account the importance of local public administration and its interdependence with local performance of local budget distribution, there is a need of analyzing the budget execution as an indicator of local performance. The budget execution is a cumulative result of all input and output costs in relation to the results obtained in previous periods. The paper highlights the concept of performance of public institutions according to local budget. Also, the paper present a case study related to the financial performance analysis to all local public authority. JEL: H21, H61, H68, H72