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Implementation of the Financial and Property Analysis of Municipalities Using Open Source BI Tools
Černý, Ondřej ; Novotný, Ota (advisor) ; Pour, Jan (referee)
The objective of this thesis is a complete implementation of the Financial and Property Analysis of Municipalities (FAMA) methodology using open-source Business Intelligence (BI) tools. The FAMA methodology was developed at the Institute of Public Administration and Regional Development at University of Economics in Prague and monitors wide range of aspects of management of municipalities. The main objective of this work is to create an application that would allow users to clearly analyze the management of municipalities with indicators of this methodology, using open source BI tools. The first, theoretical part, consists of two parts. The first half of the theoretical part of this thesis is devoted to the analysis of municipal finances and describes the FAMA methodology itself. Furthermore, methods used by the Ministry of Finance to evaluate municipalities are described. The second half of the theoretical part introduces readers to principles and components used in BI, some of which are used in the actual implementation. The second, practical part, initially deals with selection of suitable open-source BI tools and these tools are subsequently used to create an application that is used to analyze the management of municipalities. The implementation itself is divided into several parts. Firstly an initial study is performed, which is based on analysis of source data and user requirements. Based on the initial analysis, data warehouse is designed. Subsequently, an ETL project is created to process financial reports of municipalities and store them in the data warehouse. After filling the data warehouse, several OLAP cubes are created, which are used for multidimensional data analysis and finally, the presentation layer of the application is introduced and suitable graphical outputs for data presentation are designed. The main contribution of this thesis is the actual implementation of the FAMA methodology using the selected tools. The solution includes all indicators of the methodology and covers financial data of all municipalities of the Czech Republic in the years 2001 to 2012. Due to the scope of this work, a complete solution was made, that is ready for use.

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