Srovnání hospodaření obcí Police a Branky

Abstract

The aim of this bachelor work is a detailed budget analysis of the municipalities - Police and Branky, followed by the evaluation of year 2012 and also expounding the aspects which have an impact on income and expense of both subjects. The part of this bachelor work is also describing my proposal on effectivity improvement in regards to particular income and expense aspects of both municipalities. The bachelor work is split into two portions - theoretical and practical. In the theory portion of this work, which is captured in the second chapter, are described the basic terms of financial management of both parties. The practical part of this work is captured in the chapter three and four. The third chapter primarily contents a detailed comparison of municipalities budgets with a focus on generic classification of budget structure. In the fourth chapter are analysed regular expenses of both municipalities in last year 2012, according to sector classification of budget structure.