Hospodaření vybraných městských obvodů statutárního města Ostravy

Abstract

The aim of this bachelor thesis is to use a financial management analysis to compare the revenues and expenditures of the city districts of Petřkovice and Michálkovice (Ostrava statutory city) in terms of budget classification and then to evaluate the management of the resources earmarked for expenditure by individual districts. The theoretical part will be developed using methods of description, which include a content analysis of proffesional literature and legislation in force, and knowledge of public finance and budgets. The practical part will offer a comparison of the development of financial management during the period of 2007 – 2011 by conducting a financial management analysis of the chosen city districts. The method of synthesis will be used for the purpose of summarizing the findings.