Zhodnocení změn ve struktuře výdajů statutárního města Karviná

Abstract

Municipalities use their expenditure to provide for the needs of their inhabitants and their all-round development, so the structure of expenditure should correspond to the current needs and priorities of the municipality. This bachelor thesis focuses on the evaluation of changes in the expenditure structure of the statutory city of Karviná. The aim of the thesis is to use theoretical knowledge and analysis of individual expenditures to evaluate the development and changes in the structure of expenditures of the statutory city of Karviná in 2010-2021. The theoretical part contains the most important knowledge from the field of public economics, public administration, local self-government to the actual functioning of municipal management in the Czech Republic. The practical part includes a budget analysis of the Statutory City of Karviná, followed by an analysis of individual expenditures according to the sectoral aspect of the budget composition. Based on the findings, we conclude that spending on Personal Services is a priority for the City throughout the study period, and even its share of total expenditures is stronger at the end of the study period in 2021 than at the beginning of the study period in 2010. The practical section concludes with recommendations for the City's management, such as increasing the proportion of spending on Industry and other sectors of the economy so that the City can support local business and job creation.