| Abstract [eng] |
The financial status of municipality is being analyzed in the Master thesis. The issue of municipality’s financial status analysis is poorly studied by Lithuanian authors; this matter is more examined by foreign authors. When performed regularly, analysis of municipality’s financial status provides information about current financial status of the municipality; such analysis can reveal information about fiscal problems of the municipality, show the use of available resources, check whether previously adopted decisions were correct. The main aim of the Master thesis is to analyze financial status of Tauragė District Municipality in 2010 -2013. Three objectives have been set in order to achieve the aim: 1) To analyze theoretical issues of municipality’s financial status analysis; 2) To frame a methodology for evaluation of municipality’s financial status; 3) To analyze the financial status of the municipality in reference to financial reports of Tauragė District Municipality in 2010-2013. The following methods have been used in the Master thesis: analysis of scientific literature, vertical, horizontal, and relative types of analysis. Theoretical aspects of municipality’s financial status analysis are provided in the first part of the thesis. The methodology of a research of municipality’s financial status analysis is presented in the second part of the thesis. And the third part of the thesis presents the analysis of financial status of Tauragė District Municipality in the period of 2010 -2013. . |
