Analýza a zhodnocení dotací z veřejných fondů při hospodaření v zemědělství

Abstract

The aim of this work was to evaluate and analyze subsidies from public funds in agriculture. The work was done out in the form of an analysis of drawn subsidies in two selected agricultural cooperatives with similar characteristics and in the period 2013 to 2017. The basis for detailed analysis was the internal documents of the individual co-operatives, namely the ”Rozhodnutí o poskytnutí dotace “. This thesis focuses on the theoretical and practical description, describing and evaluating what agricultural cooperatives are able to draw subsidy titles and what they actually drew in the monitored period. It is obvious that among, the most used agricultural funds are the State Agricultural Intervention Fund, which administers about 90% of all subsidies for both cooperatives throughout the reporting period.