Hodnocení bonity vybrané obce

Abstract

This diploma thesis assesses solvency of a municipality Valašské Meziříčí between years 2010 and 2012. A theoretical part of this work explains the term municipality and lists its obligations. The most important laws and regulations regarding municipalities are presented. A budgeting process, segmentation of the budget and subsequently three methods for assessing solvency are discussed. A practical part of the work analyses management of Valašské Meziříčí between years 2010 and 2012. Previously described “Financial method” and the “US Research method” for assessing solvency are applied. The resulting indicators are then evaluated one by one. The last part summarizes the findings and presents recommendations for the municipality Valašské Meziříčí.