Hospodaření obcí Lipová-lázně a Bělá pod Pradědem

Abstract

The aim of the diploma thesis is to assess the economy of the municipalities of Lipová-lázně and Bělá pod Pradědem in the reporting period 2011- 2015 according to the generic and sectoral classification of the budget structure and to reveal the causes of their disparity. In the case of sectoral classification, I will focus on the expenses influencing the development opportunities of the municipality. The thesis is divided into five chapters, including introduction and conclusion. The first part of the thesis is theoretical and characterizes the issue of the basic local government units and their economy. In the next part of the thesis the profile of the municipalities of Lipová-lázně and Bělá pod Pradědem is described since the historical development to the present. Part of the thesis is created by the analysis of the economy of each municipality. In the final practical chapter, the economy of the chosen municipalities is assessed from the point of view of their development opportunities focusing on the expenses. The data have been obtained from internal documents of the municipalities, from the publicly available database MONITOR and from professional publications and books.