Zhodnocení odvětvových výdajů krajů v České republice

Abstract

The diploma thesis deals with the identification of the difference in the structure of sectoral expenditures of the individual 14 regions of the Czech Republic in the time horizon of 2012–2021. For the purpose of fulfilling the set goal, the diploma thesis is divided into four chapters, except for the introduction and conclusion. The first two chapters, apart from the introduction, are devoted to the theoretical definition of terms. In the first chapter, we specify the public administration itself and follow it up with territorial self-government. We will define in detail the concept of region, its position, scope. Subsequently, we characterize the organs and their activities. In the second chapter, we deal more extensively with the budget and all its connections, which are the budget system itself, the medium-term outlook of the budget, the budget process and its stages. We also mention the important budget composition according to which we divide expenses, especially here we also find sectoral expenses. Research methodology is the third chapter where we identify the objective of this work and the research question. We will learn what data sources we work with, we will describe the monitored indicators or moment characteristics. In the final chapter, we will take a look at the total revenues and expenses of the regions using a horizontal analysis, specifically a line graph. These revenues and expenditures are also recalculated per capita in the appendices. Furthermore, we only focus on sectoral expenditures, through pie charts, where we compare the given 6 groups in 2012 and 2021 with each other. We also use box plots where we compare individual sections of the population service group. Finally, we summarize and evaluate the overall data analysis using cluster analysis. In conclusion, we note that the breakdown of expenses is not homogeneous, each region is unique and has different needs that change over time. Differences in the sectoral structure of expenses therefore exist, which is shown by the cluster analysis. This work also includes several appendices.