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Creation of Internal Directives in the Contributory Organization
Kouřilová, Jana ; Šrédl, Karel (advisor) ; Hana, Hana (referee)
This diploma thesis explains the meaning for creation of internal directives in accounting, management and application of the financial control in the contributory organization. It focuses on the continuity of internal accounting directives to valid regulations of the Czech Republic and its consistency with other internal regulations of the entity, including accounting practices. Clarifies financial control processes and highlights the importance of the existence of internal rules as an essential part of the management of each legal entity. The theoretical part deals with general characteristics of the contributory organization as a part of the public sector, creating internal directives of the entity and the importance of financial control, including its structure. The practical part is divided into two parts. The first part analyses the current internal accounting guidelines of the organization proposing measures to remedy identified deficiencies. The second part is characterized by the formation of new directives in the contributory organization
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Economic analysis of selected towns and villages
Sívková, Jitka ; Homolka, Jaroslav (advisor) ; Jaroslav, Jaroslav (referee)
The thesis deals with the assessment of the level of management of selected towns and villages. The aim is to analyze farming town of Jeseník and the village of Bělá pod Pradědem between 2010 and 2014 on the basis of an analysis of revenues and expenditures. At the same time, the analysis of financial indicators, which is drawn from the financial health of selected local governments. In the theoretical part are defined basic concepts related to the financial management of local governments. These include the concept of income, expenditure, budget, budget structure, financial outlook, monetary funds, budgetary principles and financial control. In the practical part, the author characterizes the selected local government units, carried out further analysis of management in the period 2010-2014, including the calculation of selected financial indicators. In conclusion, the author evaluates the financial performance of selected local government units and proposes recommendations that could lead to the improvement of the status of these units.
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Economic analysis of selected towns
Mirgová, Lenka ; Homolka, Jaroslav (advisor) ; Karel, Karel (referee)
The diploma thesis Economic analysis of selected towns considers the economic status of the cities of Teplice and Most in the 2010 when 2014 period.
The first, theoretical, part focuses on the legal framework and the background of the field of municipalities, especially the system, budget and its structure, financial analysis, inspection and audit.
The practical part analyzes the budgetary income and expenditure within its structure, closing account as well. The thesis includes also the questionnaires aiming to find out how the citizens see the financial and economic management of their city.
The third part of the diploma thesis places several recommendations, opinions and summaries for the economic status improvement.
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The control of the finances of municipalities
Čepičková, Marie ; Sedmihradská, Lucie (advisor) ; Špinerová, Zuzana (referee)
This thesis deals with control of the finances of municipalities in the Czech republic. In the first part there is based on literature and law review and described the topic. The second and third part of thesis contain the analysis of specific parts of financial control and review of management of municipalities with emphasis on analysis of final findings given by the Ministry of finance of the Czech republic. In the last part of thesis there are closely compared and evaluated information about control of the finances of selected municipalities in Tábor's district. It turned out that control of the finances of municipalities is stable part of municipality's life and it is at a good level overall. The review of management of municipalities is at a higher level than the financial control. The control of municipalities is effective and it does not matter, if it is checked by controller of the Regional autority or by external auditor.
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