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The management evaluation of the selected municipality
Prchalová, Marie ; Homolka, Jaroslav (advisor) ; Monika, Monika (referee)
The bachelor thesis deals with an evaluation of the economic activities of the village Uherčice in the years 2011-2014. In the theoretical part, there are defined certain terms from the area of public administration and its bodies. Then it is focused on the budget of the village based on its incomes and expenses. The practical part aims the attention on the evaluation of the economic activities in the village Uherčice. There are performed detailed analyses of the incomes and expenses of the village based on the final accounts of the village from 2011 to 2014. On the basis of the established information there is assembled a proposal for increasing the incomes and improving the economic situation of the village.
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Evaluation of the Municipality Management of the City Uherský Brod
Farkašová, Petra ; Pavka, Petr (referee) ; Lajtkepová, Eva (advisor)
The bachelor thesis deals with the issue evaluation of management of city Uherský Brod in the years 2008 to 2011. The first part is focused on theoretical knowledge on communities, budgetary system and municipal budget. The second part deals with the basic charakteristics about city Uherský Brod, next deals with budget analysis of city, so comparison of income and expenditure for the last four years economy. The third part contains own proposed solutions to improve the management of the above city.
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The evaluation of management in municipality Albrechtice and improvement suggestion
Ficner, Libor ; Novák, Jaroslav (referee) ; Rompotl, Jaroslav (advisor)
The bachelor´s thesis „The evaluation of management in municipality Albrechtice and improvement suggestion´ is engaged in problems of grant system in Czech republic in association with financing of municipalities´ wants and their economic development. Thesis focused on evaluation in municipality, budget process, budget prospect and total indebtedness. The first chapter of the contain the theoretical explanations, second chapter is focused on evaluation of management in municipality Albrechtice and third chapter describe feasible solutions.
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Budgetary Process in a Selected Municipality
BULÍČKOVÁ, Renata
The bachelor thesis deals with the budgetary process in a selected municipality and focuses on various steps of the process, namely a budget draft, budget discussion and approval, budget fulfilment auditing and final account of the municipality. These steps have been applied to the Municipality of Třebelovice. Each step of the budgetary process is first described at the municipal level in general terms and subsequently char-acterized in greater detail for a specific period of time. The data used in the thesis spans the period from 2014 to 2016. As the budgetary process takes roughly a year and a half, only the year 2014 is fully covered, while only some of the budgetary process steps have been analysed for the years 2015 and 2016. The budgetary process of the Municipality of Třebelovice is consistent with the process described in the theoretical part and complies with applicable laws. The examination of the budgetary process has re-vealed some minor deficiencies, most of them related to comprehensibility and trans-parency of budgeting documents. It is true that most of the budgetary process is gov-erned by legislation, but municipalities are allowed to modify or publish some of the data contained in the documents at their discretion. The thesis therefore proposes adding supplementary comments to and giving simpler names to some items of the pub-lished budget draft, as well as adding charts showing the development of revenues and expenditures to the final account. Furthermore, the work advises publishing budget forecasts, as they contain future planned projects. Last but not least, some of the savings should be invested into higher-yield bank products to make the best possible use of them.
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Rozpočet města Jablonné nad Orlicí
Kloučková, Iveta
This bachelor thesis deals with the budget of the municipality Jablonné nad Orlicí. First, the thesis explains the concepts relating municipality and budget. Next there is carried out an analysis of the revenue and cots of the budget for the years 2011 -- 2014. Based on this analysis, recommendations are designed for efficient management. Thesis is finished created multi-year budget for the years 2015 -- 2018, which are included in recommendations and investment of municipality in the coming years.
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Divergences of results of the budgetary management of municipalities from budgeted values
JANDOVÁ, Michaela
The aim of this work is to analyse divergences of local government budgets and medium-term budgetary outlooks from results of the budgetary management of selected municipalities in the Czech Republic. At the beginning of the work, there are introduced problems of budgetary rules, medium-term budgetary outlooks and local government budgets. The analysis is focused on the municipalities which make a delegate force as municipalities with authorized municipal office from 2010 to 2013. The analysis is focused on the evaluation of the use of the medium-term budgetary outlook in the budgetary planning by municipalities. This work compares planning by municipalities updating their budgetary outlooks with the municipalities that are not updated. It is also focused on including the modification of tax-incomes in medium-term and annual budgetary planning. The analysis evaluates divergences of budgetary management in the municipalities during the analysed years. In the conclusion of work, there is made the analysis of debts of surveyed municipalities. Based on the analysis, following results were reached. The municipalities keep the rules of the verity and safety in the majority of revenues and common expenses. In 2013 where the amendment to the law of budget determination of taxes came into force, municipalities did not involve the modification of tax revenue in the medium-term budgetary outlooks and local government budgets. Based on the analysis of management, the budget of most municipalities is balanced or even surplus from 2010 to 2013. The average debt of the analysed municipalities did not change too much and 8 of 100 analysed municipalities had no debts during the analysed period. The recommendations following from the economic analysis of the surveyed municipalities are: to publish medium-term budgetary outlooks on the website of municipalities in conformity with the rule of publicity of public budgets and by reason of the addition of information for residents of the municipality, to monitor changes in the legislation and to integrate these changes into budgetary planning in time.
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The economic analysis of the town Suchdol nad Lužnicí
Vacková, Markéta ; Pucandlová, Miroslava (advisor) ; Kaczor, Pavel (referee)
This bachelor thesis deals with the economic analysis of the town Suchdol nad Lužnicí. It is divided into a theoretical and a practical part. The basic terms associated with the town and its economy are defined in the theoretical part. The practical part concisely characterizes the town, analyzes its budgets through the years from 2008 to 2012 and the financial outlook for the years 2012 and 2013. It also examines the town economy from the local residents' point of view based on a survey.
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Budgetary outlook of a city
JANDOVÁ, Michaela
The aim of this work is to compile the budgetary aspect of town. At the beginning of the work, there are introduced problems of the incomes and costs of the town, processes of the estimation of the incomes and costs, the budget and the budgetary aspect. In philosophy, there are explained processes which are divided according to individual kinds of incomes and costs, a plan of capital assets and debit services. The budgetary aspect is compiled in the same composition. This is made for the town of Plasy for four years, i.e. from 2014 to 2017. The budgetary aspect is divided on the common part and the capital part of the budgetary aspect. In the capital part, there is performed a variant plan of the capital assets, the capital part is divided on three basic variants and the fourth variant by, which is a modification of the previous variants. In the common part of the budgetary aspect, there is formed a financial reserve for all variants in all years of the budgetary aspect. The capital part of the budgetary aspect is an overspill in variants 1-3, variants 4a-4c are deficient in some years. The town of Plasy has only a long-term debt, which will be refunding in the year of 2020 if a new debt will not be taken. The town will think of two long-term debts of financing the capital assets. The town will make up an extinction in variants 1-3 and at the same time it will generate the financial reserve. In variant 4a-4c, there will be a deficit of the capital part of the budgetary aspect in some years, which will be due to the amortization of the principle of long-term debts. In such a case, there will be a need of considering the plans and the ability of pay-off debts of town in a longer time period. The economy of town will be firm and the surplus of the common part of the budgetary aspect will enable to manage unexpected changes in the incomes or costs, too. This surplus will enable from the partial financing of the capital assets. The economy of town will overspill from the reason of surplus in a common part of the budgetary aspect in all years of the budgetary aspect. This surplus is possible by using the deficit in the capital part in variants 4a-4c.
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Analysis of the Management of the Selected Town
VISČUROVÁ, Renata
The aim of the Bachelor thesis is to analyse the management of the town Lomnice nad Lužnicí during the years 2010-2012 and to suggest possible changes which might contribute to the improvement of farming or to identifying possible/new sources of funding in the coming years.
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Budget forecast of a Municipality
Hrazdírová, Pavlína ; Krbová, Jana (advisor) ; Pucandlová, Miroslava (referee)
This dissertation considers the budget forecast for Sezimovo Ústí Town Council and the town council's economic management from 2008 to 2011. Terms necessary for completing the practical part are explained in the theoretical part. These terms are mainly associated with the budget and budget forecast, which are used to carry out the subsequent budget forecast and budget analysis. The main output of this dissertation is the drawn up budget forecast for 2013 to 2017, which is based on the preceding analysis. Secondary data gained from Sezimovo Ústí Town Council was used as a basis for the completion of the practical part of the dissertation. Materials concerning the given topic were used in the theoretical-methodological part.
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