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Analysis of the budget and its implementation in the time series 2010 - 2013 in the specific conditions of Chomutov
 Řápková, Michaela ; Nováková, Štěpánka (advisor) ; Takáčová, Hana (referee)
This thesis deals with the financial management of municipalities with a focus on the analysis and implementation of the budget of Chomutov in the years 2010 - 2013. Theoretical part deals with the budget, its structure and classification according to budget classification, and the phases of the budget process. The practical part is focused on the implementation of the budget revenue and expenditure, creation and use of funds, and an overall assessment of financial management, including the financing of Chomutov in the monitored period.
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