The aim of the thesis is to evaluate the financial health of the town. Financial analysis methods which are traditionally used for the evaluation of the financial situation of the entrepreneurial entities are convenient to use for this purpose. There was designed a system of financial ratios/indicators suitable for the evaluation of the financial health of municipalities. It involves 10 indicators. Four financial ratios were adopted from the system of informative and monitoring indicators (SIMU) which is being watched by the Ministry of Finance of CR in the framework of the municipality management monitoring and they contain apart from the other things also representatives of the classic financial ratios of indebtedness and liquidity. Further indicators which are involved are particularly special ones focussed on municipality budgetary management. Next, there was selected a group of 10 comparable towns. For this selected sample including the investigated town the system of ratios was calculated. There were used all data which are accessible by means of the application of ARISweb and ÚFIS /kinds of servers ? translator´s remark/, i.e. reports for the period of 2001 ? 2012. The indicators were calculated for each year and aggregated by means of the weighted average. In order to evaluate the aggregated results there was used a point method, i.e. one of the mathematical and statistical methods used for indicators system analysis. Using this method the average values of the system indicators for the particular towns were transformed and synthesized into one indicator, while importance of the particulars indicators was expressed again by scales. This way there was possible to find out the level of each town in the selected set.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:156508 |
| Date | January 2013 |
| Creators | HLASOVÁ, Lenka |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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