Zhodnocení hospodaření obcí Dlouhomilov, Brníčko a Lesnice se zaměřením na výdaje na služby pro obyvatelstvo

Abstract

Bachelor thesis „Financial Mangement Evaluation of Municipalities Dlouhomilov, Brníčko and Lesnice with the Focus on Services for Inhabitants“ deals management of selected municipalities in the period of years 2012-2016. The aim of the thesis is financial management evaluation of municipalities in the area of expenditures on services for inhabitants and the hypothesis is that expenditures increase over time. The partial aim of the work is to evaluate the income and expenditure by means of analysis for each municipality separately, the hypothesis of the partial objective is that the municipalities are within the range of + - 10% within the average of the municipalities of the Czech Republic. The method of comparison and analysis is used. The theoretical part deals with interpretation of concepts related to municipalities and economy, the structure of revenues and expenditures is described. The practical part is focused on the history and present of the municipalities, population development and technical equipment. Using the tables, municipalities' revenues and expenditures are compared with the Czech Republic. In addition, expenditures on services for ihabitants are solved. Data are converted per 1 inhabitant per 1 km2 and per child aged 0-14. The conclusion of the thesis is the evaluation of the set goals and evaluation of the hypotheses.