Construction of Municipalities´ Financial Health Indicator

Konstrukce ukazatele finančního zdraví municipálních organizací

Michal Svoboda

Český finanční a účetní časopis, 2015, vol. 2015, issue 4, 150-160

Abstract: The aim of this article is to find a multicriterial indicator of financial health of municipalities. Such an indicator should meet the need for a robustness and complexity to cover all the significant areas of activities of municipalities. It should be also understandable for key users of the information on financial situation of a municipality - for its citizens. This concept of its construction has been made using a literature search method in this field since 1960s and synthesis of its findings into 6 basic dimensions of such an indicator. Each of this 6 dimensions should allow a drill-down approach to get 2 - 3 partial aspects of that dimension. Also these should be evaluated separately.

Keywords: Financial Health; Public Sector; Municipalities; Public Sector Accounting; Financial Health Indicator; Finanční zdraví; Veřejný sektor; Municipality; Účetnictví veřejného sektoru; Ukazatel finančního zdraví (search for similar items in EconPapers)
JEL-codes: M41 M42 M48 (search for similar items in EconPapers)
Date: 2015
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DOI: 10.18267/j.cfuc.464

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