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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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Government debt and debt service of Czech Republic in the period 2000-2015
Krpata, Jan ; Pikhart, Zdeněk (advisor) ; Chmelová, Pavla (referee)
The bachelor thesis analyzes the setting of fiscal policy, the development of government debt and debt service in the Czech Republic in the period 2000-2015. The theoretical part is focused on explaining the main technical terms in the field of government finance. The main part is devoted to theoretical optimal fiscal policy and the possible methods of evaluation. The practical part of the thesis is focused on the development of the Czech government debt with the aim to analyze the setting of fiscal policy in the examined period. The quality of governmental institutions predictions, which serve as a basis for budget planning, is also assessed. The last part analyzes the development of debt service and provides a two-year prediction of fiscal policy and debt service. The results show that the government implements mainly procyclical fiscal policy which deepens the business cycles.
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The analysis of economy in the selected cities in the territorial scope of authority of MAS in the Šluknov Region
Schovancová, Jitka ; Řezbová, Helena (advisor) ; Eva, Eva (referee)
The aim of the thesis is to find out whether there is a possibility to get other additional sources for the municipalities based on the management comparison of the chosen towns and on the management analysis of local action group. The work focuses on budgetary income and expenditure of the municipality and the budget management. The first part explains the theoretical concepts related to budget, budget management of municipalities, the debt of municipalities and local action groups. The second practical part deals with the analysis of the development and the structure of selected budget sections of the towns Jirikov, Krasna Lipa and Sluknov. It also analyses the development of the budget management of MAS Sluknov Region and the analysis of projects supported by MAS Sluknov Region, pointing out the possibility of using a local action group for municipalities. The evaluation of management of the municipality and the local action group will use absolute and percentage ratios in a time line of five years. As a conclusion I set proposals and recommendations on the basis of the analysis.
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Municipal Debt in the region of South Bohemia
Cenková, Veronika ; Žáková Kroupová, Zdeňka (advisor) ; Lenka, Lenka (referee)
The main objective of the thesis is to evaluate the development of the municipal debt in the Czech Republic in the interval 2004-2014. The sub-objectives are to define the development of municipal debt in the Czech Republic in the interval 2004-2014, to define the structure of the municipal debt in the country concerned, to categorize the municipal debt in the Czech Republic according to the area and to assess the municipal debt in light of the size of the region. Concrete municipalities in the region of South Bohemia will be presented as examples and the results of this debt incurred in the watched interval on municipal management will be introduced. The theoretical part introduces the phenomenon of debt in municipalities in the Czech Republic. The applied part of the thesis analyses the debt of the city of Hluboká nad Vltavou and consequently it investigates and the debt service and the debt incurred in the watched interval of other municipalities such as Dubné, Dříteň, Zlatá Koruna and the city of Velešín. The results of the analysis are presented together with some recommendations. For the applied part of the thesis three municipalities with effectively allocated finance were chosen. These will be compared with two municipalities which did not manage their finance as effectively. Hluboká nad Vltavou, Zlatá Koruna and Velešín represent the first group while Dubné and Dříteň represent the second group. The biggest problem of these indebted municipalities is the fact that the municipalities take a credit for the operation of the municipality instead of pre-refinancing grants. In conclusion the thesis evaluates its findings.
Throughout this thesis several methods were used, including; analysis of relevant publications, interviews, and comparisons.
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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 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 mandatory spending - debt service of the state
Grossmann, Jiří ; Urbánek, Václav (advisor) ; Vítek, Leoš (referee)
The thesis titled "Analysis of mandatory spending - debt service of the state" is essentially one of a series dealing with mandatory spending of the state, and that the cost of government debt. Individual chapters of the thesis deal in turn with the characteristics of the obligatory expenditures and factors that affect it. The penultimate chapter focuses on the specific quantification of these expenses in the period. The final chapter shows the evaluation of the state debt of the Czech Republic and the expenditure for the management of state debt. Level of expenditure on debt servicing in terms of gross domestic product, compared with western countries are significantly lower and not yet for the treasury risk factor. However, the absolute amount of the national debt over the last 6 years has doubled and the growth rate can be considered very disturbing.
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The development of public debt in the Czech Republic with reference to development of debt service from 1989 to present
Košina, František ; Zeman, Karel (advisor) ; Krebs, Vojtěch (referee)
The main aim of this work is to map the development of public debt in the Czech Republic with reference to development of debt service from 1989 to present. The chosen topic is current from political as well as economical point of view because the management of the budget deficit is getting worse and worse. While the debt service indicator is used for monitoring of indebtedness of villages and regions, it is not publicly presented at national level. The main technical terms and basic economic theory of income and expenditure of public finances, the budget deficit, government deficit, debt service and demonstration of its calculation are going to be explained in the theoretical part. The work itself is focused on specific developments in public debt as well as debt service and on comparison of these two variables. The analysis should answer the question why the public debt service is not presented.
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Financial and Asset Analysis of the Town Hořice v Podkrkonoší.
Štayr, Tomáš ; Toth, Petr (advisor) ; Školník, Pavel (referee)
The subject of bachelor thesis is "Financial and Asset Analysis of the Town Hořice v Podkrkonoší." The method analysis financial resources, while analyzing the property of the municipality. Bachelor thesis is divided into two parts. The first part is devoted to the theoretical description of the town Hořice, explanations of key terms and definitions andmethods of financial performance and asset analysis. The second part is practical and focuses on the application of the method of retrospective financial and propertyanalysis on Horice in Podkrkonoší example, setting standards, calculation ofindicators and comparison with the average town of Hořice selected municipalitiesin the Czech Republic, the average of the size group in the CR average of selectedmunicipalities in Hradec Kralove average for the region and size group in the county.
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