Interpretation limitations of selected financial analysis indicators in case of a municipality

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60076658%3A12510%2F20%3A43901771" target="_blank" >RIV/60076658:12510/20:43901771 - isvavai.cz</a>
Result on the web
<a href="http://ocs.ef.jcu.cz/files/site/INPROFORUM%202020_ConferenceProceeding.pdf" target="_blank" >http://ocs.ef.jcu.cz/files/site/INPROFORUM%202020_ConferenceProceeding.pdf</a>
DOI - Digital Object Identifier
—

Result language
angličtina
Original language name
Interpretation limitations of selected financial analysis indicators in case of a municipality
Original language description
The paper analyses the interpretation limitations in case of three selected financial analysis indicators in the budget management area – i.e. current budget surplus per current incomes ratio, tax incomes per capita ratio, and own incomes per current expenditures ratio. The paper first analyzes each indicator separately and describes its specifics. To achieve a higher interpretation, a modification of the selected indicators was performed. The modification was based on the specifics of each indicator. The modified indicators can then be used not only to monitor the development of the results from a longer-term perspective in the municipalities, but also for cases of the comparison with other municipalities.
Czech name
—
Czech description
—

Project
—
Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2020
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of the 14th International Scientific Conference INPROFORUM: Business Cycles – more than Economic Phenomena
ISBN
978-80-7394-824-5
ISSN
—
e-ISSN
—
Number of pages
5
Pages from-to
53-57
Publisher name
University of South Bohemia in České Budějovice, Faculty of Economics
Place of publication
České Budějovice
Event location
České Budějovice
Event date
Nov 5, 2020
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
—

Similar results(10)