Javaslat balanced scorecard alkalmazására az önkormányzati vagyongazdálkodásban különös tekintettel a felújításokra

Absztrakt

After the political changeover in Hungary, local governments acquired large wealth in order to fulfill their public tasks. Moreover, National Wealth considers local governments' asset management, conservation and increase as a priority. Regrettably, local governments have failed to provide the necessary resources for the renewal of assets and investments dominate in their development policy instead of the maintanace of the assets. This study shows the main characteristics of municipal asset management and suggests Balanced Scorecard as a potential success tool for local governments in asset management with special attention to asset preservation, especially renovation projects.