Analýza finančního hospodaření vybraných obcí

Abstract

The goal of this submitted thesis is analysis of financial management of selected municipalities, Holasovice and Neplachovice. Both neighboring municipalities are located in the Moravian – Silesian Region, between towns Opava and Krnov and every municipalies have about thousand inhabitants. The theoretical part focuses on the municipal authorities and their competences. In next step is characterized municipality budget and municipality manegement, which are important part of the analysis of financial management. The practical part presents both municipalities, their history or curent achievements and our management analysis, which we made thanks to proposal of the final account and balance sheet. Finally results of this submitted thesis, suggestions and recommendations for the selected municipalities are included in conclusion of the practical part.