Zhodnocení hospodaření vybrané obce

Abstract

This bachelor thesis deals with the financial management of the municipality of Vojkovice in the years 2020 to 2024. The aim of the thesis is to evaluate this management and subsequently formulate proposals for its improvement. After a brief definition of the theoretical background and characterization of the municipality, an analysis of budget fulfillment and balance is performed. This is followed by a detailed analysis of revenues and expenditures from the perspective of economic classification, and an evaluation of selected indicators. The analysis shows that the municipality manages its finances responsibly and has sufficient financial reserves. Based on these findings, specific measures aimed at strengthening own revenues by adjusting local fee rates and optimizing current expenditures through investment in renewable energy sources are proposed at the end of the thesis.