MPR_SUR Systems of Terrirorial Budgets

Faculty of Economics and Administration
Spring 2009
Extent and Intensity
1/2/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Irena Václavková, Ph.D. (lecturer)
Ing. Irena Václavková, Ph.D. (seminar tutor)
Guaranteed by
prof. RNDr. Milan Viturka, CSc.
Department of Regional Economics – Faculty of Economics and Administration
Contact Person: Ing. Iveta Suchomelová Vašíčková
Timetable
Wed 7:40–9:15 P104
  • Timetable of Seminar Groups:
MPR_SUR/1: Wed 9:20–11:00 P104, I. Václavková
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
The capacity limit for the course is 70 student(s).
Current registration and enrolment status: enrolled: 0/70, only registered: 0/70, only registered with preference (fields directly associated with the programme): 0/70
fields of study / plans the course is directly associated with
Course objectives
The course focuses on budgetary management of municipalities, cities and regions. Students will learn possible ways of compilation of budgets and evaluation of budgetary management. The course is partly based on individual work of students - during the course students will elaborate case studies focusing on budgetary management of chosen municipality.

At the end of this course, students should be able to:
- explain the basic instruments of financial management in municipalities;
- interpret the budgetary process on the municipal level;
- understand and interpret information in municipal budget and evaluate the financial situation of the municipality;
- describe alternative methods of budgeting.
Syllabus
  • The lectures are divided into 13 parts:
  • 1. Approaches to budgeting.
  • 2. – 3. Prediction of revenues and expenditures of territorial budgets.
  • 4. Analysis of budgetary management and its evaluation.
  • 5. – 8. Case study: Analysis of budgetary management in chosen municipality and evaluation of its financial situation.
  • 9. Results oriented budgeting.
  • 10. Compilation and presentation of territorial budget.
  • 11. – 12. Case study: Presentation of chosen municipal budget.
  • 13. Discussion.
Literature
  • 3. Peková, J. Hospodaření a finance územní samosprávy. Praha: Management Press, 2004. 376 s.
  • 1. Wright, G., Nemec, J. Management veřejné správy. Teorie a praxe. Praha: Ekopress, s.r.o., 2003. 420 s.
  • Řízení veřených výdajů :odborná příručka pro tranzitivní země. Edited by Richard Allen - Daniel Tommasi. České vyd. Praha: Ministerstvo financí ČR, 2002, 496 s. ISBN 80-85045-12-5. info
  • 2. Kinšt, J. Rozpočtová skladba v roce 2004. Praha: Pragoeduca, 2004. 218 s.
Assessment methods
The course has a form of a lecture and seminar. The course is concluded by a written exam. Student can attend the exam only if she/he fulfils given condition:
- she/he hands in a seminar work of a given extent and a structure before an obligatory deadline.
Detailed information concerning the seminar work (case studies) and its evaluation is available at study materials of the course in the IS MU.
Important information! If a student commits a prohibited act, such as usage of various forbidden tools, cribbing, taking out any part of the exam or any other cheating, the teacher is allowed to interrupt the exam and to grade a student with F, FF or FFF according to the seriousness of the offence. Mentioned procedure relates to all the activities that are included into the final evaluation of the course (seminar work, essays, tests etc.).
Language of instruction
Czech
Further Comments
Study Materials
The course is taught annually.

  • Enrolment Statistics (recent)
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