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The article presents the process of target costing as a tool for creating a participatory budget in local government units. As part of the project “Commune Office - efficient and friendly” the level of importance of the following qualities referring to public services was examined: legality, efficiency, accessibility, effectiveness, the pace of realization, suitability of the way of dealing with a customer, individualized attitude, equality in treating citizens' opinions. Moreover, the relationships between the qualities of services and costs according to the type have been established by the treasurers of the communes participating in the project. Based on the findings, the authors have proposed an algorithm which will allow spending public funds according to the needs of local communities. The algorithm is treated as a model which can be used for different services offered within participatory budgets, irrespective of their range, value and tasks. |
