ESF:MPR_FIUC Finance of Territorial Units - Course Information
MPR_FIUC Finance of Territorial Units
Faculty of Economics and AdministrationSpring 2025
- Extent and Intensity
- 1/2/0. 8 credit(s). Type of Completion: zk (examination).
- Teacher(s)
- doc. Ing. Vilém Pařil, Ph.D. (lecturer)
doc. Ing. Vilém Pařil, Ph.D. (seminar tutor) - Guaranteed by
- doc. Ing. Vilém Pařil, Ph.D.
Department of Regional Economics – Faculty of Economics and Administration
Contact Person: Ing. Iveta Suchomelová Vašíčková
Supplier department: Department of Regional Economics – Faculty of Economics and Administration - Prerequisites (in Czech)
- ! MPR_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.
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
- Project management (programme ESF, N-RR)
- 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 thirteen blocks:
- 1. - 2. Budget and financial system of local governments
- 3. Possibilities of preparation and presentation of the territorial budget
- 4.-7. Possible approaches to budgeting - their advantages and limitations (item budgeting, program budgeting, ZBB, performance-oriented budgeting, multi-year budgeting, participatory budgeting)
- 8. Prediction of income and expenditure of territorial budgets
- 9. Analysis of budget management of the territorial budget and evaluation of its position
- 10. – 11. Possibilities of using performance-oriented budgeting at the local level
- 12. – 13. Benchmarking as part of performance-oriented budgeting evaluation Thematic schedule of seminars:
- 1. – 4. Getting to know the basic information and statistical sources about the management of the budget, getting to know the structure and method of processing the case study
- 5. - 8. Model approaches to budgeting - their advantages and limitations (item budgeting, program budgeting, ZBB, performance-oriented budgeting, multi-year budgeting, participatory budgeting)
- 9. – 10. Processing of the case study
- 11. - 12. Case study presentation
- 13. Joint evaluation of findings from case studies
- Literature
- required literature
- PEKOVÁ, Jitka. Finance územní samosprávy : teorie a praxe v ČR. Praha: Wolters Kluwer Česká republika, 2011, 587 s. ISBN 9788073576141. info
- PEKOVÁ, Jitka, Marek JETMAR and Petr TOTH. Veřejný sektor, teorie a praxe v ČR. Vydání první. Praha: Wolters Kluwer, 2019, 783 stran. ISBN 9788075982094. info
- JÍLEK, Milan. Fiskální decentralizace, teorie a empirie. Vyd. 1. Praha: ASPI, 2008, 426 s. ISBN 9788073573553. info
- Public administration in Europe : the contribution of EGPA. Edited by Edoardo Ongaro. Cham: Palgrave Macmillan, 2019, xli, 384. ISBN 9783319928555. 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
- PAVLÍK, Marek, Karel ŠIMKA, Josef POSTRÁNECKÝ and Richard POMAHAČ. Moderní veřejná správa : zvyšování kvality veřejné správy, dobrá praxe a trendy. Vydání první. Praha: Wolters Kluwer, 2020, 162 stran. ISBN 9788075980489. 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
- 1. Wright, G., Nemec, J. Management veřejné správy. Teorie a praxe. Praha: Ekopress, s.r.o., 2003. 420 s.
- 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 study 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 study) 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.
There are no attendance requirements for students who are on an Erasmus stay abroad. The preparation of a seminar paper is a condition for taking the exam. Regarding the assignment of a seminar paper, and possibly other information, contact the subject guarantor at the beginning of the semester. - Language of instruction
- Czech
- Further comments (probably available only in Czech)
- The course is taught annually.
The course is taught: every week.
General note: Nezapisují si studenti, kteří absolvovali předmět MPR_SUR nebo MPR_SURO.
- Enrolment Statistics (Spring 2025, recent)
- Permalink: https://is.muni.cz/course/econ/spring2025/MPR_FIUC