A platform for research: civil engineering, architecture and urbanism
A platform for research: civil engineering, architecture and urbanism
Palangos miesto savivaldybės biudžeto analizė ; Budget Analysis of Palanga City Municipality
This Bachelor thesis deals with the budget analysis of the Palanga city municipality. The aim of this work is after analyzing the theoretical aspects of the management of municipal budgets, to perform Palanga City Municipality in 2012–2016. budget analysis. The problematic question is raised in the work, how should the Palanga City Municipality budget be managed in order not to create a negative budget balance. In the work such methods as analysis of scientific literature, document analysis, Palanga city municipality budget lines of revenue and expenditure dynamics and structural analysis, expert interview with five employees of Palanga city municipality were used. The work consists of two parts. The first part of the work deals with the theoretical aspects of the improvement of municipal budget analysis and management. In the second part of the work, the research methodology is substantiated, the characteristics of Palanga city municipality are presented, dynamic and structural analysis of income and expenditure is carried out in 2012–2016, as well as an expert interview in order to formulate opportunities for improving the management of the budget of Palanga city municipality. After Palanga City Municipality 2012-2016 the dynamic and structural analysis of income and expenditure has revealed that with the increase of the tax revenues in the budget of Palanga Municipality, the importance of grants and other income in the municipality in question was decreasing. It has been determined that most of the expenditure structure of Palanga city municipality constitutes an expenditure on education, but its significance tends to decrease. An expert interview revealed that the main tools for managing the budget of Palanga Municipality more efficiently are related to a comprehensive analysis of budget implementation, improvement of employee competence and municipal planning capacity, increasing transparency, implementation of projects providing additional financial benefits, decentralization of the municipality and financial increasing autonomy and improving the legal framework.
Palangos miesto savivaldybės biudžeto analizė ; Budget Analysis of Palanga City Municipality
This Bachelor thesis deals with the budget analysis of the Palanga city municipality. The aim of this work is after analyzing the theoretical aspects of the management of municipal budgets, to perform Palanga City Municipality in 2012–2016. budget analysis. The problematic question is raised in the work, how should the Palanga City Municipality budget be managed in order not to create a negative budget balance. In the work such methods as analysis of scientific literature, document analysis, Palanga city municipality budget lines of revenue and expenditure dynamics and structural analysis, expert interview with five employees of Palanga city municipality were used. The work consists of two parts. The first part of the work deals with the theoretical aspects of the improvement of municipal budget analysis and management. In the second part of the work, the research methodology is substantiated, the characteristics of Palanga city municipality are presented, dynamic and structural analysis of income and expenditure is carried out in 2012–2016, as well as an expert interview in order to formulate opportunities for improving the management of the budget of Palanga city municipality. After Palanga City Municipality 2012-2016 the dynamic and structural analysis of income and expenditure has revealed that with the increase of the tax revenues in the budget of Palanga Municipality, the importance of grants and other income in the municipality in question was decreasing. It has been determined that most of the expenditure structure of Palanga city municipality constitutes an expenditure on education, but its significance tends to decrease. An expert interview revealed that the main tools for managing the budget of Palanga Municipality more efficiently are related to a comprehensive analysis of budget implementation, improvement of employee competence and municipal planning capacity, increasing transparency, implementation of projects providing additional financial benefits, decentralization of the municipality and financial increasing autonomy and improving the legal framework.
Palangos miesto savivaldybės biudžeto analizė ; Budget Analysis of Palanga City Municipality
Baranauskienė, Dalia (author) / Jankauskienė, Aida
2018-01-22
Theses
Electronic Resource
Lithuanian , English
DDC:
710