Modelowanie procesów jako podstawa standaryzacji kosztów w jednostkach samorządu terytorialnego

The aim of the paper is to present opportunities given by applying process modelling to cost standardisation in local administration units. The main reason for choosing this research problem is the lack of explicitness in calculating designated subsidy for governmental tasks in Lesser Poland Voivodeship in the last years. Based on the output of organisation and management sciences in the field of business process modelling and analysis, the authors presented an appropriate solution for the task “disability evaluation” realised by Kraków District. In the empirical part, the results of the case study of process modelling for cost standardisation were presented. At the end of the paper the authors formulated conclusions based on their research in Kraków District and gave directions for future application of their methodological proposal.