Hospodaření malé obce

Abstract

The aim of this thesis is to assess the financial management of a municipality and determining the circumstances that significantly affect the income and expenditure budget of this municipality. To achieve this aim were chosen methods of analysis and comparison. The structure of the thesis consists of three main chapters: Financial Management of municipalities, Analysis of the economy of small municipality and Evaluation, suggestions and recommendations. The theoretical part presents the characterization of the internal organization of municipalities, including their historical development and principles of management of municipalities. The practical part is focused on the economy of the municipality Staré Hamry in 2006 - 2009 and analyzes the income and expenditure side of the municipal budget, including determining the circumstances that had a major impact. In last chapter of the thesis is done the evaluation of the economy by the method of comparison. The thesis offers insights into the causes which affect the size of income and expenditure of the municipality and also evaluates the economy of particular municipality.