Assessment of Financial Sustainability of Local Budgets in the Budget Management System Using Kohonen Maps
Journal: Universal Journal of Accounting and Finance
Year: 2021

Systematic assessment of the financial stability of local budgets is important for timely detection of budget imbalances and identification of their causes, thus helping to make informed management decisions of current and strategic nature on the development of territories, quality local public services and improving welfare. The article proposes the use of Kohonen maps to determine the financial stability of local budgets. The main advantages of the practical use of Kohonen maps for this purpos