DEVELOPMENT OF THE FINANCING MODEL FOR TOURISM OF LOCAL GOVERNMENTS IN THE FUNCTION OF THE PERFORMANCE AUDIT
Abstract
The aim of this paper is to develop a procedural model of tourism financing in the function of an audit of the importance for the local governments financing and establishing a status that would support the development of the Republic of Serbia (RS). It is necessary to identify the requirements for the development of the mature model in the function of the performance audit that would contribute to the development of the RS through the development of local self-governments. Based on the requirements, different models of financing will be compared as well as the results based on the audit findings, in order to build a platform for the development of the model. Audit findings are used to measure a model that evaluates efficiency: spending funds in financing tourism, cooperation with local governments and compliance business objectives, results and contribution to RS development, which is the result of those measures. The research gives methodology faster objective estimation at lower costs.
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References
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