Hospodaření obce Dolní Lomná

Abstract

The theme of the presented bachelor thesis is the financial management of the municipality Dolní Lomná. The aim of the thesis is to assess the municipality’s budget revenues in the period 2011-2015. The fractional objective of this thesis is to analyse the revenues and the expenditures of the municipality’s budget in comparison with the other municipalities in the Czech Republic and to contrast the revenues and the expenditures, which are attributable to one resident of Dolní Lomná, with the revenues and the expenditures of one resident in other municipalities of the Czech Republic in the period of 2011-2015. The thesis is divided into two parts. The first part is theoretical and it outlines the basic characteristics of municipalities and its economies. The second part is practical and it deals with the particular municipality Dolní Lomná. It describes its history as well as the present and it discusses the already mentioned analysis of the revenues and the expenditures of Dolní Lomná, its conversion per one person and its comparison with the revenues and the expenditures in the municipalities of the Czech Republic.