Focus of the thesis was to analyze the method of accounting of the city and work with budget issue as an appropriate tool for income and expends studies. Municipality Chynov was chosen for analysis. Evaluation was done based on the reports, which were received from city officers. First part is focused on accounting reform, which directly affects Municipality of Chynov. Next issue based on the evaluation reports were to analyzed incomes and expenses of city. It was observed the Municipality of Chynov does not have any major problems in this issue, due the balanced budget. As next step, statistical analysis was performed. Balanced budget was major task. As result of this analysis was said with probability that the balanced budget should be real in next years. Next part of the statistical analysis was cluster analysis. As result were statements that foreign incomes (mainly grants) have significant influence on municipality finances. As results of this thesis the Municipality of Chynov is from finances structure point of view without any problems and is effectively using the budget as tool to capture the finances structure of whole city.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:71093 |
| Date | January 2011 |
| Creators | POLÁK, Radek |
| 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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