MKR_FIUC Finance of Territorial Units

Faculty of Economics and Administration
Spring 2020
Extent and Intensity
26/0/0. 8 credit(s). Type of Completion: zk (examination).
Teacher(s)
doc. Ing. Viera Papcunová, PhD. (lecturer)
Ing. Jiří Velinský (lecturer)
Guaranteed by
doc. Ing. Viera Papcunová, PhD.
Department of Regional Economics and Administration - Faculty of Economics and Administration
Contact Person: Ing. Iveta Suchomelová Vašíčková
Supplier department: Department of Regional Economics and Administration - Faculty of Economics and Administration
Timetable
Fri 21. 2. 16:00–19:50 P403, Sat 7. 3. 12:00–15:50 P403, Fri 3. 4. 16:00–19:50 P403
Prerequisites (in Czech)
! MKR_SURO Systems of Terrirorial Budgets
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
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.

At the end of this course, students should be able to:
- analyse the basic instruments of financial management in municipalities;
- interpret and propose the budgetary process on the municipal level;
- criticise data in municipal budget;
- evaluate the financial situation of the municipality;
- describe alternative methods of budgeting.
Learning outcomes
At the end of this course, students should be able to:
- analyse the basic instruments of financial management in municipalities;
- interpret and propose the budgetary process on the municipal level;
- criticise data in municipal budget;
- 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
    required literature
  • PEKOVÁ, Jitka. Finance územní samosprávy : teorie a praxe v ČR. Praha: Wolters Kluwer Česká republika, 2011. 587 s. ISBN 9788073576141. info
  • JÍLEK, Milan. Fiskální decentralizace, teorie a empirie. Vyd. 1. Praha: ASPI, 2008. 426 s. ISBN 9788073573553. info
    recommended literature
  • 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
  • WRIGHT, Glen and Juraj NEMEC. Management veřejné správy : teorie a praxe. Vyd. 1. Praha: Ekopress, 2003. 419 s. ISBN 80-86119-70-X. info
  • KADEŘÁBKOVÁ, Jaroslava and Jitka PEKOVÁ. Územní samospráva - udržitelný rozvoj a finance. 1. vyd. Praha: Wolters Kluwer Česká republika, 2012. 297 s. ISBN 9788073579104. info
Teaching methods
The course takes the form lectures and seminars. 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. There are explained main thesis of selected methods and processes used for creation of municipal budget and for analyses of budgetary managemet, which are further discussed during seminars. Also the seminar papers (case studies) are discussed within the seminars.
Assessment methods
The course is concluded by a written exam. In order to pass the subject, students are required to
- gian at least 60 points (out of 100) in the final test,
- gian at least 60 points (out of 100) for their seminar paper.
Student can apply for the exam only if she/he fulfils given condition:
- she/he elaborate a seminar paper of a given extent and a structure within the prescribed deadline.
The final grade consists of evaluation of the case study and of written test (50 % both).
Detailed information concerning the seminar work (case studies) and its evaluation is available at study materials of the course in the IS MU.
Language of instruction
Czech
Further comments (probably available only in Czech)
Study Materials
The course is taught annually.
Information on the extent and intensity of the course: tutoriál 12 hodin.
The course is also listed under the following terms Spring 2021.
  • Enrolment Statistics (recent)
  • Permalink: https://is.muni.cz/course/econ/spring2020/MKR_FIUC