Analýza hospodaření vybrané obce

Abstract

This diploma thesis deals with the economy of the selected municipality. The aim of the thesis was to analyze the management of the municipality within the framework of income, expenditure and revenue, costs. The analysis was carried out through elements of vertical and horizontal financial analysis, comparisons and calculation of key indicators for the municipality. The main source of information was the final account of the municipality, including its annexes, and the financial statements of the selected municipality. As a result of the analysis, it was found that the municipality managed its finances very well during the monitored period, even during the coronavirus crisis, but it should try to increase the share of its operating balance on current income to match the average in the Czech Republic. The conclusion contains specific recommendations of steps that the municipality should take in order to achieve an increase in its operating balance.