Zhodnocení dynamiky a struktury výdajů rozpočtu vybrané kategorie obcí

Abstract

The subject of the bachelor thesis is a vertical and horizontal analysis of budget expenditures of six municipalities located in the Nový Jičín district in order to determine the dynamics and structure of their expenditures and to propose recommendations aimed at streamlining the expenditure part of municipal budgets. A long-term study of the analysis of municipal expenditures in the period 2013-2023 is carried out. The chosen research methods are literature search, secondary data analysis, analysis and synthesis. In particular, data taken from the specialized information portal of the Ministry of Finance - MONITOR are analyzed. The results of the vertical and horizontal analysis provide information on the budget structure and the dynamics of expenditures of the individual budgets of the selected municipalities. One-off capital expenditures have a significant influence on the results of both analyses. Capital expenditures depend on subsidy opportunities or the possibility of drawing a bank loan. The results show that current expenses make up the largest item of total municipal expenses. Capital expenditures are usually spent on the acquisition of long-term tangible assets. Based on the results of the research, municipalities are recommended, for example, to establish a reserve fund, to reduce the amount of current expenses using capital expenditures for the modernization of municipal equipment and digitalization, to strive for more efficient drawing of subsidies from the European Union for capital expenses.