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Evaluation of the budget and its implementation in the chosen municipality.
Fousková, Tereza ; Levá, Markéta (advisor) ; Martin , Martin (referee)
The theme of this thesis is to evaluate of the budget and its implementation in the town Hlinsko, located in the Pardubice region. Management of town is monitored for period years 2011 - 2014.
The work consists of the theoretical and analytical parts, which are further divided into other chapters. The first part explains the basic principles of budgeting. Individual chapters describe autonomy, budget, communal property, budgeting and financial analysis.
The theoretical part is followed by a characterization of the town Hlinsko. The analytical part focuses on the budget for the chosen municipality, where is first making the analysis of the income and expenditure, as well as the management of the town in different years and the structure of assets. The second part is completed the summary goal-specific funds.
In the conclusion of the thesis are shown the results of the analysis of the management, based on which are designed the recommendations to be optimizing the revenue and expenditure side of the budget.
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Expenditure analysis of selected municipality
Škrdlová, Pavlína ; Čermák, Jiří (advisor) ; Slaboch, Josef (referee)
The subject of this bachelor´s thesis is an analysis of management in municipality Suchý Důl in the period, specifically from the year of 2000 to 2014. To achieve this goal is to make the analysis of the revenue and especially expenditure part of the budget of the municipality.
Theoretical part introduce with the given issues and explanation of the basic concepts such as public administration, municipality, budget etc. This information is taken from the studied literature.
In practical part, at first, there is generally characterized by the municipality and then for individual years is performed targeted analysis of management in particular on the expenditure side. The source of this information was data from financial reports municipality Suchý Důl of individual years.
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Income analysis of the selected municipality
Nová, Zina ; Čermák, Jiří (advisor) ; Slaboch, Josef (referee)
The aim of this thesis is to analyse and compare the incomes of the town Slaný in the years 2000 to 2014. The theoretical part explains basic concepts, which are connected to this topic - such as public sector, local government, budget, revenues and expenses.
The practical part focuses on the analysis of the town incomes and its annual comparison. Principally tax incomes are investigated in detail. Further, changes in tax revenues are demonstrated, also reasons of possible fluctuation of the most significant tax incomes are explained.
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Analysis of Financial Management of Allowance Organization
Doušová, Tereza ; Čermák, Jiří (advisor) ; Slaboch, Josef (referee)
This bachelor thesis focuses on Allowance Organization and their management.
The elementary school J. A. Komenského in Lysá nad Labem and primary school
Letců R. A. F. in Nymburk are compared in this thesis.
The first part is theoretical, and it includes basic information about the Allowance Organization and also description of the different indicators used for their assessment.
The second part informs about the basic characteristic of the chosen Allowance Organizations, and contains information about their management and financial analysis.
The indicators of financial analysis have mostly positive results. The biggest amount
of the revenues is provided by state in the form of subsidies and the biggest amount
of the expenses is used as a salary of the employees. The number of pupils was increasing during the monitored period, therefore it led to the increasing in amount of the state subsidies for paying salaries to a bigger number of teachers.
In the conclusion of the thesis, the extracted results are being compared on the basis
of the calculated indicators.
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Income analysis of the selected municipality
Perglerová, Pavlína ; Čermák, Jiří (advisor) ; Stará, Dana (referee)
This bachelor thesis deals with analysing revenues of a selected municipality.
An analysis and comparison of revenues of the municipality of Broumy in years
2000-2014 is carried out here. The first section provides theory background and defines the essential terminology regarding the concerned topic such as public administration, local government, revenues and budget. This part provides the basis for the following paper.
The practical section begins with giving the selected municipality characteristics and then looks into analysis of particular revenues of Broumy in years 2000-2014.
Tax revenues are dealt with in detail and they are compared with preceding year.
Then the changes of budget assignment of revenues are mentioned. The progress
of the municipal revenues in total in the specified time period is illustrated in the final part of the paper where the possible reasons for the most important revenues oscillations
are explained.
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Analysis of economy selected village or town
Slabá, Monika ; Homolka, Jaroslav (advisor) ; Jiří, Jiří (referee)
The bachelor thesis deals with the financial managment of selected municipality Lesnice in the years 2010 - 2014. The aim of this work is to evaluate the management of the municipality for that period and propose options for improving its financial performance in the coming years. The partial aim of the thesis is using the questionnaire survey to determine the level of the awareness and citizens´satisfaction with economic activities of Lesnice. The second partial objective is to answer the question whether it is economically acceptable for the community and in terms of strategic development sensile long-term deb and taking a risk of stopping further development of the municipality due to the construction of kindergarten and primary school in Lesnice.The village Lesnice is characterized by demographic and geographic data and social infrastructure. Analysis and evaluation of municipal management is focused on an analysis of the revenue adn expences side, the analysis of income and expences and debt analysis. To proposals to improve the economy of the municipality are incorporated the results of the questionannaire survey focused on the quality awareness of citizens and their satisfaction with village economic activities.
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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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Assessing the impact of grant projects for the management and development of the selected municipality
Doubek, Milan ; Homolka, Jaroslav (advisor) ; Zdeněk, Zdeněk (referee)
The aim of the thesis is to evaluate the impact of the grant projects in years 2004 to 2013 on the socio-economic development of selected municipalities. It was selected Svitavy, a town situated in the Pardubice Region. The town has a population of 17000 and is located less than 75 km from Pardubice. The thesis is divided into two parts theoretical and practical. Theoretical part contains the definition of town, a description of the financing of units of local government, the definition of individual programming periods in the European Union, funds and programs, on which it can draw, and a short description of the theory of regional development. Second, practical part of the work focuses on two main things. Firstly, description, evaluation of selected grant projects, including the definition of their funding, and secondly, their impact on the socio-economic development of the municipality. The result of the thesis is to determine the main areas of the grant projects, and evaluation of projects, not only economically, but also socially, based on evaluation of the questionnaire.
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The analysis of financial management in selected municipalities
Peterka, Daniel ; Slaboch, Josef (advisor) ; Čermák, Jiří (referee)
The main objective of this thesis is to evaluate the management of the township Slavětín in 2009-2013. In the theoretical part were first classified the concepts that are important for the understanding of the management of the municipality and the practical part deals with the analysis of income and expenditure, development of assets, comparing the development of the proposed budgets with the actual budgets, and then the management ratings using the selected ratios. The specific values and the data in the practical part are used from the financial statements of the municipality, namely from the balance-sheets of individual years, from the proposals of budgets for the selected period and from actual budgets of Township Slavětín.
The budgets of township Slavětín are designed as balanced, but in fact the budgets are deficient or in surplus. The biggest part of incomes of township Slavětín are received grants, which are in range 74% - 22%. The total incomes are also represented by tax revenues, which are in range 57% - 13% and the biggest part is value added tax. The total costs are represented by operating costs, which are in range 69% - 6%. and the next part of costs is represented by investments, which are about 94% - 31% of total costs. The total indebtedness of the township, in surveyed year 2009, was nearly 26.5%, but in next years this index dropped to 6.82% of the value of municipal property. The financial analysis shows, that the value of municipality property increases every year and at the end of the year 2013 was amount of this property 144 219 688 Czech crowns.
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The analysis of financial management in selected municipalities
Krejčová, Barbora ; Slaboch, Josef (advisor) ; Čermák, Jiří (referee)
The goal of this bachelor thesis is to conduct financial analysis of the municipality Žebrák in the Central Bohemian Region from 2003 to 2013. The thesis is divided into two parts. The first part is more theoretical and describes functioning
of the municipality and budget structure. The second part contains description
and analysis of municipality management. There are discovered the substantial difference in the domain of incomes and also in the domain of expenditures. Thesis more detailed examines the types of incomes and expenditures with ensuing evaluation. There is also included a comparison with the commensurate municipality. The end of this thesis
is devoted to recommendations which might improve the situation of the municipality.
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