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Business Plan
Šteidlová, Lucie ; Pole, Stanislav Klusáček, místostarosta obce Žižkovo (referee) ; Hanušová, Helena (advisor)
The diploma thesis deals with the creation of a business plan for the construction of a sewage disposal plant in the village. This work consists of three parts. The theoretical basis defines a structure of the business plan and a definition of individual analyzes. The analytical part contains a comprehensive analysis of the current state of the municipality. The last part focuses on an elaboration of the business plan for the construction of the sewage treatment plant in the village.
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The concept of "Schuldenbremse" as an instrument against indebtedness in the Federal Republic of Germany
Říhová, Dominika ; Mlsna, Petr (advisor) ; Kunštát, Miroslav (referee)
As a result of the rapidly rising debt in recent years, the Federal Republic of Germany has decided to stop this unfavourable trend. The approval and acceptance of the so-called debt brake (Schuldenbremse) into the Basic Law in 2009 was also supported by the fact that the amount of public debt significantly exceeded the defined limit by the convergence criteria. With the financial crisis and the associated debt crisis within the eurozone, it turned out that the rules set out in the Stability and Growth Pact are being handled by a few states, and therefore some states have, due to their irresponsible fiscal policy, faced serious problems which are characterized by the inability to repay their obligations. Consequently, austerity measures had to be taken and at the same time, other EU countries have been invited to adjust their public finances to contribute to the consolidation of Economic and Monetary Union. As a result, debt brakes or other measures were then embedded in national legislation to prevent further crises. The German debt brake is a set of seven constitutional laws, where the main assumption is the annual setting of balanced budgets, or balanced income and expenditure, both at federal and state level, in order to prevent new further indebtedness. It was stipulated that the state budget...
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Proposal for an Improvement of the Management of a Community
Procházková, Pavla ; Ivan, Martin (referee) ; Lajtkepová, Eva (advisor)
The bachelorś thesis analyses the management of the municipality Syrovice. It contains theoretical information about the municipalities, their possession, the management of the possession and the control of the municipality's management. In the practical part the theoretical knowledge is applied to the municipality of Syrovice. The modified financial analysis of the municipality is done. The last part of the bachelor's thesis mentions suggestions of improving the financing of the municipality and its management of the possesion.
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Compare of Taxtion Form of Enterprise
Grossová, Eva ; Hamža, Viktor (referee) ; Kopřiva, Jan (advisor)
This bachelor´s thesis focuses on the compare of taxtion form of enterprise. Primarily on the taxation of natural and legal persons. This comparison is explained with practical examples. There are also included facts about the companies and self-employed persons and their advantages and disadvantages of taxation. It also contains instructions for selecting the best form of business in different fields.
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The Proposals for Improvement of the Municipality Management
Rejchrtová, Jana ; Bartošek, Vladimír (referee) ; Lajtkepová, Eva (advisor)
This bachelor thesis mainly deals with the analysis of implementation of budget of the municipality Božanov, this analysis can be used as the source for proposals for improvement of the financial management of municipalities. The first part includes the theoretical thesis for understanding the functioning of the municipality, the second part includes a brief introduction to the community, the analysis of implementation of the budget during the selected period 2006 - 2009 and also the evaluation of this implementation. The last part of the work are some individual proposals and calculatings of their effects to the community with regard to the burden on the expenditure side of the municipal budget.
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Analysis of Economy for Selected Municipalities
Ševčíková, Markéta ; MVDr.František Václavík (referee) ; Hanušová, Helena (advisor)
This master’s thesis deals with the evaluation of quality of life in Machová. Needs of inhabitants are detected with the help of a questionnaire survey. Partial target is to analyze the economy of selected municipality. The work is divided into three sections. The first section describes the theory of municipal budget and the issue of internal and external environment of Machová. In the second, analytical part of the thesis is presented selected municipality, an analysis of its financial performance for the past seven years and SLEPTE and SWOT analysis. In the third, the proposal part is a questionnaire survey of citizens' satisfaction. The results of the questionnaire and results of analysis is used to formulate proposals to improve the quality of life in Machová and to improve its economy situation.
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Evaluation of the Municipality Management of the Community
Dorazilová, Iva ; Šnajdar, Jiří (referee) ; Žižlavský, Ondřej (advisor)
The diploma thesis deals with the overall evaluation of management of the corporation Lešná, that is based on the usage of the selected financial methods during the period 2007 – 2011. The paper is divided into the several parts. The theoretical part deals with the findings of the management of the corporations located in the Czech Republic and in the practical part, the corporation Lešná is introduced and its revenues and expenditures are analyzed. The suggested proposals are based on the detected weaknesses and lead to improvement of its financial situation in the upcoming years.
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Financing Possibilities for Investment Project of the Municipality
Rejchrtová, Jana ; Dostál, Jaroslav (referee) ; Lajtkepová, Eva (advisor)
This thesis deals with financing possibilities for investment of the municipality project. The first part includes the theoretical thesis for understanding the functioning of the municipality and put communities funding opportunities. The second section includes a brief introduction to the community, socio-economic analysis and financial analysis in the selected period 2009 – 2012 and also the evaluation of this implementation and introduction the investment activities of the municipality. The last part of the investment project involves the presentation of individual municipality project and the possibilities of its financial coverage with final recommended options for funding.
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The Proposal for Economy Improvement of Municipality of Vacenovice
Čiráková, Alexandra ; Glaser, Lukáš (referee) ; Kocmanová, Alena (advisor)
The master’s thesis is focused on general improvement of Vacenovice municipality’s budget in relation to overall management of the municipality, its position and competence. The thesis is divided into several parts, including the theoretical background, basic characterization of the municipality Vacenovice, analysis of income and expenditures of the municipality budget in recent years, and in the last part, proposals to improve management of the municipality.
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Analysis of economic non-profit organization
NOVÁ, Dana
In the thesis Analysis of economic non-profit organization is the main objective characterize the structure of financial resources and appropriate financial analysis to evaluate the level of economic development and selected non-profit organizations during the monitored period.Selected non-profit organization has become municipality Volyně and evaluation was made in the years 2009 - 2013. The first part of the thesis is based on a review of the literature on territorial self-governing units. How the local government units developed, how they arise and how the management system they have. The main financial instrument is the budget. The relatively sophisticated financial management components include financial analysis, which is also included in this part. Furthermore, in the literature review we find legislative adjustment municipalities. Those are the most important rules that territorial authorities act and make decisions. In conclusion literature review provides an overview of accounting and tax specifics, especially about the differences in the accounts of municipalities and the business community. The practical part is focused on the brief characteristics of the municipality and its history. Further description of the accounting system the municipality Volyně, and how municipality processes income and expenses on cash accounts. It also characterized municipal property, and an overview of grants processed as received and granted. Other part is focused on the economic analysis of the municipality. Approach to specific analyzes such as cost-benefit analysis, horizontal and vertical analysis and then financial analysis of selected indicators.
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