ŠEBESTOVÁ, Jarmila, Ingrid MAJEROVÁ and Irena SZAROWSKÁ. Transparency in The Municipality Spending:Financial Health Index. Online. In EUFIRE 2018. Iasi: Editua Universitari Alexandru Ioan Cuza, 2018, p. 177-190, 13 pp. ISBN 978-606-714-492-5.
Other formats:   BibTeX LaTeX RIS
Basic information
Original name Transparency in The Municipality Spending:Financial Health Index
Authors ŠEBESTOVÁ, Jarmila (203 Czech Republic, belonging to the institution), Ingrid MAJEROVÁ (203 Czech Republic, belonging to the institution) and Irena SZAROWSKÁ (203 Czech Republic, belonging to the institution).
Edition Iasi, EUFIRE 2018, p. 177-190, 13 pp. 2018.
Publisher Editua Universitari Alexandru Ioan Cuza
Other information
Original language English
Type of outcome Proceedings paper
Field of Study 50602 Public administration
Confidentiality degree is not subject to a state or trade secret
Publication form electronic version available online
RIV identification code RIV/47813059:19520/18:00011097
Organization unit School of Business Administration in Karvina
ISBN 978-606-714-492-5
Keywords in English financial ratios; financial health; performance management; spending
Changed by Changed by: RNDr. Daniel Jakubík, učo 139797. Changed: 21/11/2019 15:04.
Abstract
Local governments in the Czech Republic have an advisory role to their municipalities. A ministry of finance defined a set of financial indicators (SIMU system) which could be used for financial health evaluation, but only two of them are obligatory. The SIMU system includes four main groups of indicators, when only two of them are monitored by Ministry of Finance (a share of liabilities to total assets in %, and the current ratio. Indisputable advantage is its standard form of financial evaluation for all municipalities and relatively simple method of calculation based on delivered data. Main disadvantage can be seen in the fact that the municipality receives feedback only for two indicators, which have a recommended value.
PrintDisplayed: 26/4/2024 12:10