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The analysis of financial management in selected municipalities
Holubová, Sára ; Slaboch, Josef (advisor) ; Čermák, Jiří (referee)
The bachelor thesis focuses on the analysis of the economy of the town Strážov
in 2010-2014. Strážov is a city in the southwest of the Czech Republic in the Pilsen Region.
Thesis is divided into two main parts, theoretical and practical. The theoretical part explains the problems concerning the municipality´s budget and financial analysis. Then follows practical part, which is characteristic of the town Strážov with its consequent economic analysis. It is divided into revenue and expenditure, for which leads to horizontal, vertical analysis and a common comparison. Analogously, the same happens with the property and its sources of coverage. Finally, occurring the assessment of the financial situation of the city Strážov analysis using ratio indicators, indicators of autarchy, liquidity and debt.
Major part of the revenues consists of tax revenues with 48,9% share. Most significant share creates VAT, personal and corporate income tax. Expenses are mainly made by current expenditures, where the largest expenditure item is the forestry (26%). From the autarchy results is evident, that the city of Strážov is financially independent and self-sufficient, except 2011. The liquidity ratio proved the ability of the city to pay short-term liabilities from its funds and the debt ratio showed financial stability of the city and its independence from external resources. Big burden for the city is a long term loan for apartment construction from 2004, which will be reimbursed in 2023.
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