Velikost obce jako faktor hospodaření obcí Třebíč a Hrotovice

Abstract

This bachelor's thesis is focused on the identification of differences in the management of the municipalities of Třebíč and Hrotovice for the period 2010-2019, which have the same level of competence with an authorized municipal office, with a different population. The space is dedicated to the starting points and principles of municipal management with a focus on public administration and the position of the municipality. The basic types of municipalities, competence, bodies and their authority are discussed. We will demonstrate organizational principles. Emphasis is placed on the main tools of financial management of municipalities, which are the municipal budget and the budget outlook with an explanation of the various stages of the budget process. We also focus on the budget structure with a focus on the most common classification aspects. Subsequently, the tax determination is depicted with the budget determination of taxes in the Czech Republic. We will perform an analysis of the management of the evaluated municipalities of Třebíč and Hrotovice with a focus on indicators of income, expenditure, assets and liabilities. We will introduce the methodology, including specific indicators, which we further apply to the study of the monitored municipalities. Subsequently, we continue to evaluate the results of the analysis and their real comparison by conversion per capita, including acquaintance with the results of the analysis. From the point of view of income, we came to the conclusion that the fact near the village of Třebíč, where the population gradually moved to the surrounding villages and at the same time the departure of younger people to larger cities, had a major impact on lower total income of this village. On the contrary, the biggest credit for higher non-tax revenues in the village of Hrotovice is its own activity, resulting from the lease of other real estate. In all monitored years, current expenditures in both municipalities account for more than half of the total expenditures; the amount of capital expenditures is a less significant amount than current expenditures. In the area of asset development, fixed assets accounted for an average of around 90% of the total assets of both municipalities. The analysis in the area of liabilities provided information on equity representing the largest share in both municipalities, while the amount of equity in the municipality of Hrotovice is gradually decreasing. We are seeing the opposite trend in the municipality of Třebíč, where there is a gradual increase in equity. In conclusion, we arrive at a detailed summary of the results of the analysis, including recommendations to improve financing and increase the assets of the municipality.