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Financial Analysis of Selected Municipality
Hanousek, Daniel ; Slaboch, Josef (advisor) ; Kotyza, Pavel (referee)
The thesis focuses on management of the municipality Odřepsy in years 2010 until 2014. The target of the thesis is the analysis of the incomes and expenditures
of the particular municipality and then proposes a motion to make the management better.
The thesis is consisted in two parts, specifically in the theoretical and practical.
In the theoretical part is more detailed researched a characteristic of a municipality, its functions and bodies. There is also described a characteristic of the territorial budgets, budget prospect, budget process including budget principles and budget structure, which is then followed by a description of incomes, expenditures and financing, which is closely related to the budget structure. The last characteristic, which deals with a theoretical part, is a description of the financial analysis including selected methods and indicators.
The theoretical part is followed by a practical part. In which is characterized
the Odřepsy municipality. There are compared budgets and also incomes a expenditures for the whole observed period. Finally, the practical part includes selected financial indicators, which are evaluated according to municipal management.
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