Zhodnocení hospodaření obce Růžďka se zaměřením na její výdaje

Abstract

The management of municipal autorithies is one of the key competences entrusted to them by the Constitution of the Czech Republic. At the same time are municipalities left with a relatively large autonomy in the management of public finances. This bachelor thesis is focused on the evaluation of the management of the municipality of Růžďka with a focus on its expenditures. The aim of the thesis is to examine the structure and development of expenditures of the municipality of Růžďka in the period 2010–2020. We used horizontal and vertical analyses of expenditure classified by species and sectoral aspects of the budget structure to achieve this objective in the practical part. The practical part is preceded by the theoretical part, which defines on basis of Czech and foreign literature the theoretical framework concerning the public economy and the municipal budget. The result of the thesis is the finding that the municipality of Růžďka spends the most funds on services for citizens in the monitored period, which includes for example education, municipal services or environmental protection. Based on the analyses carried out, we add subjective recommendations on the management of the municipality at the end of the practical part.