Zastosowanie mapowania procesów do szacowania kosztów dostaw wynikających z formalnoprawnych obowiązków spółek komunalnych

Abstract

The article presents the effects of the implementation of management sciences in the entities acting in the public sphere. Contribution to verify the usefulness of management tools is the use of process mapping methods to estimated value of the delivery costs created by legal duties. Particular emphasis was placed on the financial consequences of impacts of normative order and its relationship to the effectiveness of municipal company.