Zhodnocení hospodaření obce Partutovice s využitím horizontální a vertikální finanční analýzy

Abstract

The aim of this bachelor’s thesis is to identify the development and structure of the actual revenues and expenditures of the municipality of Partutovice in the years 2014–2023. As part of this objective, the municipality's financial management is compared for the period before the COVID-19 pandemic and during the pandemic itself. The theoretical part provides information on the characteristics of local self-government and its integration into the structure of public administration. It also offers an overview of basic financial analysis methods, including the definition of the indicators used. In the methodological part of the thesis, the actual revenues and expenditures of the municipality of Partutovice are described, along with selected indicators of horizontal and vertical analysis. The application part evaluates the financial management of the municipality before the COVID-19 pandemic and during the period affected by the pandemic. The results of the research show that the municipality's financial management is primarily influenced by the acquisition of transfers, including both entitlement-based transfers, mainly tax revenues, and purpose-specific transfers. Thus, the COVID-19 pandemic did not cause significant changes in the financial management of the municipality of Partutovice. For the development of the municipality, it is important to seek new sources of revenue. One possibility is the revitalization of unused land through the construction of an apartment building, which would encourage the influx of new residents. Additionally, partnerships with various economic sectors aimed at supporting regional policies with a cross-border focus, such as the use of the Interreg Czech Republic – Poland 2021-2027 programme, may also be beneficial.