a municipality development strategy and financial management, as
Transkrypt
a municipality development strategy and financial management, as
Studia i Materiały. Miscellanea Oeconomicae Rok 19, Nr 2/2015 Wydział Zarządzania i Administracji Uniwersytetu Jana Kochanowskiego w Kielcach Zarządzanie i logistyka Paweł Dziekański, Bożena Sowa1 A MUNICIPALITY DEVELOPMENT STRATEGY AND FINANCIAL MANAGEMENT, AS A COORDINATOR OF CHANGES IN THE LOCAL ECONOMY (SELECTED ISSUES) Introduction The region is an area of economic specialization, resulting from the use of internal and external economic resources and the flow of growth factors, among others, capital, labor, technology and information2. The importance of regions is now enhanced by treating them as fundamental platforms of economic organization, acting as incubators of knowledge and innovation3. The process of planned and intentional changes within the field of the region’s activities is a long-term transformation of quantitative, qualitative and structural changes in the local economy4. Planning activities are of intentional character and allow to select appropriate targets and measures for their implementation. The effectiveness of the planning activities in the sense of creating rational strategies, policies, plans and programs of action depends, inter alia, on an objective assessment of the phenomena and 1 2 3 4 Dr Paweł Dziekański, adiunkt, Uniwersytet Jana Kochanowskiego w Kielcach; dr Bożena Sowa, adiunkt, Uniwersytet Rzeszowski. A. Szewczuk, Rozwój lokalny i regionalny – główne determinanty, in: A. Szewczuk, M. KogutJaworska, M. Zioło, Rozwój lokalny i regionalny. Teoria i praktyka, Wydawnictwo C.H. Beck, Warszawa 2011, pp. 14-15. A. Nowakowska, Wstęp, in: A. Nowakowska (ed.), Budowanie zdolności innowacyjnych regionu, Wydawnictwo Uniwersytetu Łódzkiego, Łódź 2009, p. 7. T. Wołowiec, D. Reśko, Strategia rozwoju gminy jako narzędzie zarządzania zmianą gospodarczą, Zeszyty Naukowe WSEI, seria: EKONOMIA, 5(2/2012), pp. 61-89 103 processes of development, as well as the ability to predict the occurrence of these phenomena and processes and their consequences5. R. Broszkiewicz, presenting local development control instrumentation, assumes that they are categories and economic relations used in management to influence the decisions of business entities and directing their actions in the desired direction by a superior unit6. The means of influencing the local development used by self-government institutions include planning instruments (strategies), institutional and organisational instruments supporting the development of local entrepreneurship, the budget as the principal instrument of economy and finances, investment instruments and instruments of information and promotion7. The strategy is a comprehensive approach to social and economic planning, as well as environmental and spatial planning. It constitutes a program of socio-economic development and a stable and realistic basis for thinking about the organization, as well as the process of continuous adaptation to changing internal and external conditions that frame their development8. The development strategy affects the attractiveness of regions for investors and as places of residence, stimulates social and economic development. The aim of the study is to identify the role of strategy in transition on the basis of local district municipalities of Ostrowiec Świętokrzyski’s strategy characterized by diversified functional recognition (urban, urban-rural, rural districts). Programming process Territorial units operate in a variable and competitive environment. Their decisions are made in unstable and changeable market conditions, which also requires an adjustment process. Bearing this in mind, the management process in the local context should be viewed through the prism of social, economic and political changes that affect the conditions of local government units’ work9. It is necessary to adapt the procedures and tools to design strategies to situational conditions of a particular case10. Programming is a comprehensive development of internally consistent tasks necessary to achieve future goals. The process of creating a regional development 5 6 7 8 9 10 M. Grochowski, Regionalne obserwatoria terytorialne jako instrument monitorowania rozwoju regionów, Warsztaty w Białobrzegach, 20-21 maja 2011 r., http://mazowsze.hist.pl/42/ Mazowsze _Studia_Regionalne/898/2011/34371/ (29.03.2015). R. Broszkiewicz, Instrumenty sterowania rozwojem lokalnym [in:] Rozwój gospodarki lokalnej w teorii i w praktyce, Warszawa 1990, p. 55. A. Tomanek, Wykorzystanie instrumentów rozwoju lokalnego w gminach powiatu hajnowskiego i zambrowskiego w świetle przeprowadzonych badań ankietowych, http://mikroekonomia.net /system/publication_files/750/original/13.pdf (29.03.2015). Strategie rozwoju gminy jako płaszczyzna koordynacji działalności inwestycyjnej, http://www.1de.pl /strategie-rozwoju-gminy-jako-paszczyzna-koordynacji-dziaalnoci-inwestycyjnej/ (29.03.2015). A. Busłowska, Strategia jako instrument zarządzania rozwojem lokalnym na przykładzie Białegostoku,http://mazowsze.hist.pl/28/Zeszyty_Naukowe_Ostroleckiego_Towarzystwa_Naukowego/9 82/2011/36103/ (29.03.2015). S. Trzcieliński, M. Adamczyk, E. Pawłowski, Procesowa orientacja przedsiębiorstwa, Wydawnictwo Politechniki Poznańskiej 2013. 104 program is based on a thorough analysis of the current situation and the past. On this basis, the conclusions are formulated, what should or can be changed11. According to Kudlacz, regional programming cycle phases are: diagnosis, forecasting, negotiation, decision-making and setting the agenda, evaluation and monitoring12. It is a long-lasting and continuous process, and it is difficult to separate the period of development of the program from its implementation13. The strategy can be an effective tool used by local authorities for a long-term planning. It allows for better identification of the determinants of the region and to assess their importance for achieving the development goals. Proper identification of purposes also allows for efficient allocation of funds under the regional operational programs and better use of budgetary resources14. Selected elements of strategy of district municipalities of ostrowiecki Local government units must try to transform the strategic planning process towards meeting the current requirements (as part of a cohesive process)15. Economic development strategy defines the development goals of the region. The strategy, as the unit development scenario, is a long-term development vision, and internally coherent process defining the relevant targets from its point of view. Work on a multi-stage strategy begins with a description of the current state of the municipality. Successively SWOT analysis, the selection of targets and the formulation of a vision of development, as well as the development of a strategic program of action are conducted. Preparing the strategy documents allows to evaluate the entity and its resources, identify the problems and their solutions on a local scale16. Ostrowiec municipalities have different functional types, ie. urban, urban-rural and rural. Balłtów, Bodzechów, Waśniów are rural municipalities with agricultural character with developing residential and tourist functions (Bałtów). Ćmielów and Kunów are urban-rural regions of an agricultural and service character with developed residential function. Ostrowiec is a municipality of an industrial, service character with a developed residential function. Sustainable development strategy of Ostrowiec Świętokrzyski district for the years 2014-2020 in the vision combines all environments, forces and people to implement it, but without indicating the ways and means. Ostrowiec Świętokrzyski is a town friendly to investors, it is a strong economic center, modern, diversified 11 12 13 14 15 16 A. Potocze, Polityka regionalna i gospodarka przestrzenna, Wydaw. Agencja TNOiK i Centrum Kształcenia i Doskonalenia Kujawscy, Toruń 2003. T. Kudłacz, Programowanie rozwoju regionalnego, PWN, Warszawa 1999, p. 11–112. T. Kudłacz, Programowanie…, op.cit. J. Strojny, Region – polityka regionalna, Oficyna Wydaw. Politech. Rzeszowskiej, Rzeszów 2010, 80. J. Bondaruk, Rola foresightu w programowaniu innowacyjnej gospodarki regionu in: L. Woźniak (ed.), Przedsiębiorczość. Innowacyjność. Foresight. Aspekty ekonomiczne, społeczne i ekologiczne, t. 2, Politechnika Rzeszowska, Rzeszów 2008, p. 586. Por. T. Skica, Wykorzystanie struktury budżetu gminnego w ocenie potencjału jednostki samorządu terytorialnego, Samorząd Terytorialny nr 3/2011. 105 industrial center of sector, commercial, cultural and sports events. This unit generates and uses technological progress for its development17. The local municipality development plan for 2004-2013 for Waśniów defines it as an attractive tourist region of large values of nature and culture. It is an area inhabited by educated, economically vibrant and cooperative society. This is an area of sustainable development, eco-friendly development of entrepreneurship18. Municipality of Kunów, taking into account its geographical position, is trying to be an important center of economic, cultural and tourist center of the Świętokrzyskie voivodeship. Communication system, infrastructure, population activity are favourable factors for the development of entrepreneurship. Existing natural, landscape and cultural factors positively influence the development of tourism19. As part of the development strategy of Ćmielów for the years 2014-2020, Bodzechów commune development strategy for the years 2010-2020, and the local development plan of Bałtów for 2004-2013, there was no reference to the vision of the local government unit. In the commune development strategy for Ostrowiec a mission has been formulated which is: achieving and maintaining the status of Ostrowiec Świętokrzyski as a thriving town from the point of view of economy, administration, education, culture and sports, as well as ensuring the safety and good conditions to meet the aspirations of life while maintaining the balance and stability of basic natural processes. The mission of Waśniów is to meet the collective needs of the inhabitants by performing the public tasks, not reserved by law for the self-government units and other bodies of the State, with respect for the environment and the rational use of its resources. For the municipality of Ćmielów the mission of development is a record of the future business directions of the municipal authority. It sets the district development plans, indicating Ćmielów, as an area of economic and social development20. Regularly increasing quality of life of the inhabitants of the municipality of Bodzechów is its main mission. In the strategic programs of Kunów and Bałtów no records of mission have been found. The main aim of Ostrowiec municipality activities is to ensure sustainable development. This is done through the prism of environmental and cultural governance, economic governance, institutional and political order and social order. Improving the quality of life of residents of Waśniów municipality is realized by improvement of social infrastructure, environmental status of the natural and cultural environments, technical infrastructure and the spatial arrangement, as well T. Wołowiec, D. Reśko, Strategia rozwoju gminy jako narzędzie zarządzania zmianą gospodarczą, Zeszyty Naukowe WSEI, seria: EKONOMIA, 5(2/2012), s. 61-89. Strategia zrównoważonego rozwoju gminy Ostrowiec Świętokrzyski na lata 2014-2020, 2014. 18 Plan rozwój u lokalnego gminy Waśniów na lata 2004-2013, Świętokrzyskie Centrum Fundacji Rozwoju Demokracji Lokalnej, Kielce 2004. 19 Strategia Rozwoju Miasta i Gminy Kunów na lata 2011-2020, Kunów 2011. 20 Strategia rozwoju miasta i gminy Ćmielów na lata 2014-2020, Ćmielów 2013. 17 106 as by creating the conditions for economic development (agriculture, tourism, agro-tourism, agro-industry, services). Development and improvement of technical infrastructure, growth of initiatives and increased activity of local residents and business development are key areas of strategic activities of Kunów municipality. Improving the living conditions and development are the main objectives of Ćmielów municipality. It is implemented by the immediate objectives (development of technical infrastructure, stimulating entrepreneurial activity of the inhabitants and creating conditions for the economic development of the municipality, the development of tourism and the stimulation of rural areas) and intermediate objectives (environmental protection, the development of social and cultural infrastructure, services for residents and forms of rest). In Bodzechów municipality the following direct targets have been adopted: 1) stimulating entrepreneurial activity of the residents by overcoming mentality and continuing inaction barriers, 2) restructuring of agriculture by reducing agricultural functions for non-agricultural functions, 3) the development of technical infrastructure, 4) creating favourable conditions for development of services and small manufacturing plants. In the group of intermediate objectives, the needs of the development of various forms of leisure and social infrastructure, as well as environmental protection have been identified21. In the local development plan for Bałtów the following projects and tasks to improve the situation in the area have been adopted to implement: 1) changes in the economic structure of the region, 2) creating conditions for the creation of plants and the development of small businesses, 3) the development and improvement of the communication system and road infrastructure, 4) improvement of the environment condition, and 5) the improvement of the conditions and quality of life of the inhabitants of the municipality22. Direct actions of local authorities include municipalities own tasks and the assigned tasks. The second group contains indirect measures, involving planning, stimulating and promoting the economy and creating conditions for development. The undertaken activities include the principle of sustainable development, multifunctional rural development and activation of the local community to stimulate its activity and restoration of social bonds. Revenue and expenditure of territorial districts of ostrowiecki Municipality performs tasks important to the local community23. The undertaken actions give the local authorities the ability to create favorable conditions for the development process. Own revenues (being the evidence of economic activity) 21 22 23 Strategia rozwoju gminy Bodzechów na lata 2010–2020, Bodzechów 2010. Plan Rozwoju Lokalnego Gminy Bałtów na lata 2004-2013. Zakres działania samorządu dotyczy infrastruktury technicznej, infrastruktury społecznej, ochrony i bezpieczeństwa publicznego, ładu przestrzennego i ekologicznego. Ustawa z 8.03.1990 r. o samorządzie gminnym (Dz.U. z 2001 r. Nr 142, poz. 1591 z późn zm.). 107 and capital expenditures (indicating the tendency of municipalities to expand their state ownership) are two factors to support policy development24. A significant impact on the level of total income per capita in the surveyed municipalities of Ostrowiec county in 2007 and 2013 is influenced by the nature of the study area, ie. urban, urban-rural or rural. Revenue changed respectively: Bałtów from 2031.30 (2007) to 3002.33 (2013); Bodzechów: 1780.79 - 3411.97; Ćmielów: 1860.06 - 2667.80; Kunów: 2016.89 -2959.71; Ostrowiec 1935.06. Figure1. Total revenue per capita for the period 2007-2013. Source: own study. The rate of the share of the own income in the total income is rising in all analysed communes irrespective of their character. Value of the indicator in the analysed period of years 2007-2013 in individual communes was following: 0.57; 0.62; 0.62; 0.58; 0.52; 0.52; 0.56 - in Ostrowiec Świętokrzyski, 0.27; 0.28; 0.29; 0.28; 0.35; 0.42; 0.37 – in Bałtów, 0.33; 0.33; 0.29; 0.28; 0.32; 0.31; 0.33 –in Bodzechów, 0.29; 0.30; 0.26; 0.22; 0.25; 0.27; 0.27 –in Ćmielów, 0.24; 0.27; 0.28; 0.31; 0.29; 0.35; 0.30 – in Kunów and 0.17; 0.19; 0.15; 0.18; 0.17; 0.19; 0.20, in Waśniów. In the group of the own income the highest total income in the municipalities of Ostrowiec Świętokrzyski district was the incomes from the tax providing in 2013 - Ostrowiec 0.21; Bałtów 0.16; Bodzechów 0.11; Ćmielów 0.11; Kunów 0.11; Waśniów 0.06; at 0.22; 0.12; 0.16; 0.11; 0.10 and 0.06 in 2007. Also taxes and local payments presented a high share constituting in 2007 appropriately from 0.08 to 0.22; in 2010 - 0.06-0.20 and in 2013 - 0.08-0.24. 24 A. Sobczyk, Finansowanie rozwoju gminy z dochodów własnych, http://www.wne.sggw.pl/ czasopisma /pdf/EIOGZ_2009_nr77_s137.pdf (02.03.2015) 108 Figure 2. The expenditure per capita for the period 2007-2013. Source: own study. The level of expenditure per capita rose in all researched municipalities in 2013 in the relationship to 2007. The level of expenditure in the municipalities was appropriately: Bałtów 1971.84 and 2810.93; Bodzechów 1709.69 and 3291.95; Ćmielów 1853.75 and 2615.21; Kunów 2 046,49 and 2914.48; Ostrowiec Świętokrzyski 1869.34 and 2464.33 and Waśniów 1885.62 and 3077.30. The expenses are the expression of the public, economic and administrative execution of tasks, both own and commissioned. Figure 3. Structure of revenue in 2013. (1) share of own revenues (2) the share of subsidies (3) the share of subsidies (4) the share of other income / total income Source: own study. 109 Subventions in years 2007-2013 were on average 0.37; 0.36; 0.35; 0.31; 0.31; 0.30; 0.31 - the maximum value in 2007 was in Waśniów (0.54), the lowest in Ostrowiec Świętokrzyski (0.21). In 2013 – the highest in Waśniów 0.51, the lowest in Kunów - 0.19. In the analysed period subsidies constituted on average 0.24; 0.23; 0.21; 0.18; 0.19; 0.19 and 0.20. Minimum values in 2007 were in Ostrowiec 0.19, the highest in Kunów 0.29. In 2013 appropriately in Ostrowiec - 0.18 and Waśniów 0.24. It seems that the value of the subsidy and the subvention depended on the character of analysed area (municipal, municipal-rural, rural), including the economic nature (industry, farming). Figure 4. Structure of expenses in 2013. (1) the share of capital expenditure (2) the share of current expenditure / total expenditure Source: own study. In the first place, the municipality shall provide the resources for the task required, and only then to various other objects, even those it considers important. Current expenditures of the municipality are related to the implementation of the basic functions of the local government. They provide an average of 0.88 over the period 2007-2013; 0.85; 0.79; 0.70; 0.71; 0.85; 0.85 of the total expenditure. The minimum size of the analyzed period were at the level of 0.8 (Kunów), 0.81 (Ostrowiec), 0.66 (Waśniów), 0.57 (Bałtów), 0.48 (Bałtów), 0.7 (Bodzechów) , 0.72 (Bodzechów); maximum values of 0.91 (Bałtów, Bodzechów), 0.93 (Ćmielów), 0.91 (Ćmielów), 0.79 (Waśniów), 0.91 (Waśniów), 0.95 (Bałtów). Investment expenses enlarge the property of local government units. Peripheral areas - with low population density, a significant share of forests and protected by law were characterized by low values of the indicator. Thus, they have a direct impact on improving the development potential25. 25 A. Sobczyk, Rozwój lokalny – wybrane problemy finansowania, Zeszyty Naukowe SGGW, Ekonomika i Organizacja Gospodarki Żywnościowej, nr 81/2010, pp.125-136. 110 The participation rate of capital expenditure in the total expenditure reflects the activity of the municipalities within the existing financial possibilities. The average value of the share of capital expenditure in the total expenditure was in 20072013: 0.13; 0.15; 0.21; 0.30; 0.29; 0.15; 0.15; the lowest index value of 0.09 (Bodzechów), 0.07 (Ćmielów), 0.09 (Ćmielów), 0.21 (Waśniów), 0.09 (Waśniów), 0.05 (Bałtów,), 0.05 (Bałtów); top 0.2 (Kunów), 0.19 (Bodzechów), 0.34 (Waśniów), 0.43 (Bałtów,), 0.52 (Bałtów,), 0.3 (Bodzechów), 0.28 (Bodzechów). Summary The development of local government units is a long process of changes based on strategic records that are purposeful and focused on the intended improvements in the existing state of affairs. Development policy is one of the elements of selfmanagement and includes primarily its planning. Satisfying the collective needs of local communities and improving the investment attractiveness of the municipality depend largely on the existing income, both own and foreign, as well as the skills of their effective use, which in practice translates into the financial condition of municipalities. The strategy is a tool for creative and active management of the unit of local government. It is a key programme document setting forth the principles and directions of the long-term concept of local development. It allows to assess the current situation of the region, funds spent on its development. It indicates the response to the challenges facing the region. Bibliography: Bondaruk J., Rola foresightu w programowaniu innowacyjnej gospodarki regionu [in:] L. Woźniak (ed.), Przedsiębiorczość. Innowacyjność. Foresight. Aspekty ekonomiczne, społeczne i ekologiczne, t. 2, Politechnika Rzeszowska, Rzeszów 2008. 2. Broszkiewicz R., Instrumenty sterowania rozwojem lokalnym [w:] Rozwój gospodarki lokalnej w teorii i w praktyce, Warszawa 1990. 3. Busłowska A., Strategia jako instrument zarządzania rozwojem lokalnym na przykładzie Białegostoku, http://mazowsze.hist.pl/28/Zeszyty_Naukowe_Ostroleckiego_Towarzystwa _Naukowego/982/2011/36103/ (29.03.2015). 4. Grochowski M., Regionalne obserwatoria terytorialne jako instrument monitorowania rozwoju regionów, Warsztaty w Białobrzegach, 20-21 maja 2011 r., http://mazowsze. hist.pl/42/Mazowsze_Studia_Regionalne/898/2011/34371/ (29.03.2015). 5. Kudłacz T., Programowanie rozwoju regionalnego, PWN, Warszawa 1999. 6. Nowakowska A., Wstęp, [in:] A. Nowakowska (ed.), Budowanie zdolności innowacyjnych regionu, Wydawnictwo Uniwersytetu Łódzkiego, Łódź 2009. 7. Plan Rozwoju Lokalnego Gminy Bałtów na lata 2004-2013. 8. Plan rozwój u lokalnego gminy Waśniów na lata 2004-2013, Świętokrzyskie Centrum Fundacji Rozwoju Demokracji Lokalnej, Kielce 2004. 9. Potocze A., Polityka regionalna i gospodarka przestrzenna, Wydaw. Agencja TNOiK i Centrum Kształcenia i Doskonalenia Kujawscy, Toruń 2003. 10. Skica T., Wykorzystanie struktury budżetu gminnego w ocenie potencjału jednostki samorządu terytorialnego, Samorząd Terytorialny nr 3/2011. 1. 111 11. Sobczyk A., Finansowanie rozwoju gminy z dochodów własnych, http://www. wne.sggw.pl/czasopisma/pdf/EIOGZ_2009_nr77_s137.pdf (02.03.2015) 12. Sobczyk A., Rozwój lokalny – wybrane problemy finansowania, Zeszyty Naukowe SGGW, Ekonomika i Organizacja Gospodarki Żywnościowej, nr 81/2010. 13. Strategia rozwoju gminy Bodzechów na lata 2010-2020, Bodzechów 2010. 14. Strategia rozwoju miasta i gminy Ćmielów na lata 2014-2020, Ćmielów 2013. 15. Strategia Rozwoju Miasta i Gminy Kunów na lata 2011-2020, 2011. 16. Strategia zrównoważonego rozwoju gminy Ostrowiec Świętokrzyski na lata 2014 - 2020, 2014. 17. Strategie rozwoju gminy jako płaszczyzna koordynacji działalności inwestycyjnej, http://www.1de.pl/strategie-rozwoju-gminy-jako-paszczyzna-koordynacji-dziaalnociinwestycyjnej/ (29.03.2015). 18. Strojny J., Region – polityka regionalna, Oficyna Wydaw. Politech. Rzeszowskiej, Rzeszów 2010. 19. Szewczuk A., Rozwój lokalny i regionalny – główne determinanty, [in:] A. Szewczuk, M. Kogut-Jaworska, M. Zioło, Rozwój lokalny i regionalny. Teoria i praktyka, Wydawnictwo C.H. Beck, Warszawa 2011. 20. Tomanek A., Wykorzystanie instrumentów rozwoju lokalnego w gminach powiatu hajnowskiego i zambrowskiego w świetle przeprowadzonych badań ankietowych, http://mikroekonomia.net/system/publication_files/750/original/13.pdf (29.03.2015). 21. Trzcieliński S., Adamczyk M., Pawłowski E., Procesowa orientacja przedsiębiorstwa, Wydawnictwo Politechniki Poznańskiej 2013. 22. Ustawa z 8.03.1990 r. o samorządzie gminnym (Dz.U. z 2001 r. Nr 142, poz. 1591 z późn zm.). 23. Wołowiec T., Reśko D., Strategia rozwoju gminy jako narzędzie zarządzania zmianą gospodarczą, Zeszyty Naukowe WSEI, seria: EKONOMIA, 5(2/2012). Abstract: The region is an area of economic specialization, resulting from the use of internal and external economic resources and the flow of growth factors. Importance of the regions is now enhanced by treating them as the fundamental platform of economic organization. Planning activities are intentional and allow to select appropriate targets and measures for their implementation. The aim of the study is to identify the role of strategy in transition on the basis of local district municipalities of Ostrowiec Świętokrzyski’s strategy characterized by different functional recognition. Programming is a comprehensive development of internally consistent tasks necessary to achieve future goals. The strategy is a tool for creative and active management of the unit of local government. It allows to assess the current situation of the region and funds spent on its development. Strategia rozwoju gminy i gospodarka finansowa, jako koordynator zmian w gospodarce lokalnej (wybrane zagadnienia) Region jest obszarem specjalizacji gospodarczej, będącej wynikiem sposobu wykorzystania wewnętrznych i zewnętrznych zasobów ekonomicznych oraz przepływu czynników wzrostu. Znaczenie regionów jest obecnie wzmacniane poprzez 112 traktowanie ich jako fundamentalnych płaszczyzn organizacji gospodarki. Działania planistyczne mają charakter celowy i pozwalają na wybór właściwych celów i środków ich realizacji. Celem opracowania jest wskazanie roli strategii w procesie przemian lokalnych na podstawie oceny strategii gmin powiatu ostrowieckiego charakteryzujących się różnym ujęciem funkcjonalnym. Programowanie stanowi opracowanie kompleksowej wewnętrznie zgodnych zadań, niezbędnych do osiągania przyszłych celów. Strategia jest narzędziem kreatywnego i aktywnego zarządzania jednostką samorządu terytorialnego. Pozwala ona na dokonanie oceny aktualnej sytuacji regionu, wydatkowanych na jego rozwój środków finansowych. PhD Paweł Dziekański, assistant professor, Jan Kochanowski University in Kielce. PhD Bożena Sowa, assistant professor, University of Rzeszow. 113