Analýza rozpočtu a účetních výkazů města Orlová

Abstract

The aim of this theses is budget and financial statements analysis of the Orlová from 2013 to 2015. The first chapter is devoted to the introduction. The second chapter describes what the village is, what responsibilities it has. The next part deals with the budgetary process of the municipalities, what is the budget outlook, the budget and its phase, the budget provision and the final account. The third chapter deals with the analysis of Orlová's budget process from 2013 to 2015. This chapter uses a vertical analysis for better present the structure of the budget. The fourth chapter analyzes the balance and the profit and loss account of the city. This chapter uses horizontal and vertical analysis. The last chapter is the conclusion that summarizes the results of the theses.