Title Savivaldybės finansinių išteklių formavimo poveikio veiklos rezultatams vertinimas
Translation of Title Evaluation of impact of municipal in fancial resources formation on performance results.
Authors Stuogienė, Brigita
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Pages 80
Keywords [eng] Municipality ; self–government ; budget ; income ; appropriations.
Abstract [eng] This Master’s thesis comprehensively analyses evaluation of impact of municipal financial resources formation on performance results. A popular opinion prevails in the modern society that municipalities are funded by taxpayers’ money and therefore use state property rather than personal property to provide their service. Subsequently, municipalities are not encouraged to save funds what raises doubt about rationality and efficiency of use of funds. Therefore, it is important to examine municipal financial resources and process of their utilization. Thesis object: evaluation of municipal resources formation. Thesis aim: to evaluate efficiency of municipal financial resources formation and to establish guidelines for improvement. The following goals have been raised in order to achieve the aim: to define the concept and functions of a municipality and particularities of financial resources on the theoretical level; to investigate characteristics of Klaipeda City Municipality and its process of financial resources management; to prepare methodology of investigation of impact of municipal financial resources formation on performance results; to evaluate efficiency of municipal financial resources formation based on an income and expenditure analysis of Klaipeda City Municipality; to submit proposals for improvement of the financial resources management system of Klaipeda City Municipality. The results of the thesis revealed that the municipality was quite capable of purposefully planning its financial resources and their utilization; however, just like in many municipalities, Klaipeda City Municipality has a pretty low level of financial independence. The Master’s thesis consists of 80 pages, 14 tables and 25 pictures.
Dissertation Institution Kauno technologijos universitetas.
Type Master thesis
Language Lithuanian
Publication date 2015