Klasyfikacja powiatów według sytuacji finansowej w województwie wielkopolskim

The paper aims to present analysis of financial situation of districts of Wielkopolska voivodship. The analysis are based on selected indexes describing their financial situation. A typology if districts was conducted using Ward’s method. Three clusters were distinguished. The first one includes areas in the contiguity of cities Kalisz, Konin, Leszno, Poznań and districts: jarociński and szamotulski. The results show that these units had have the best fi nancial situation due to high values of financial independence indexes, high own income per capita and high rate of investment expenditures. The situation was different in the second cluster which includes districts: pleszewski, rawicki, ostrzeszowski, międzychodzki and czarnkowsko-trzcianecki. These units had have the lowest values of financial independence indexes, the lowest level of liabilities connected with very low percentage of investment expenditures. Majority of Wielkopolska districts were classified in the third cluster characterised by high financial independence of the second level and the lowest own income per capita