Finanční analýza obcí mikroregionu Slezská brána v kontextu pandemie COVID-19

Abstract

The aim of this thesis is to identify the impact of the COVID-19 pandemic on the results of the financial analysis of municipalities in the Slezská brána microregion during the period 2014–2023. The objective is addressed through two partial goals, each supported by a research question and a corresponding research hypothesis. The first partial goal focuses on identifying the impact of the COVID-19 pandemic on the financial analysis results of municipalities with basic delegated powers within the Slezská brána microregion between 2014 and 2023. The second partial goal addresses the impact of the pandemic on municipalities with extended delegated powers over the same period. The input data for the analysis were obtained from the statistical reports of municipalities in the Slezská brána microregion. Financial indicators were analyzed using descriptive statistics, moment characteristics, and the Mann-Whitney U test to verify the statistical significance of differences between the pre-pandemic period (2014–2019) and the post-pandemic period (2020–2023). The results indicated that the COVID-19 pandemic affected the financial stability primarily of municipalities with basic delegated powers, which exhibited greater variability in results and higher dependence on non-recurring revenues, while municipalities with extended delegated powers maintained a more stable revenue structure.