Budget analysis of Županja city : Final paper

Proračun predstavlja osnovni financijski dokument države ili jedinice lokalne uprave i samouprave u kojem su iskazani svi planirani godišnji prihodi i primici, kao i svi rashodi i izdaci. Proračun se može odnositi na operacije (npr.proračun troškova), izdatke kapitala (npr.proračun izdataka kapitala), te tijek novca (npr.proračun gotovine). Cilj ovog završnog rada je prikazati složen i detaljan uvid u proračun grada Županje i njegove glavne značajke. Kako bi se postigao što detaljniji i kvalitetniji uvid analizirani su prihodi i rashodi u razdoblju od 2015. do 2018. godine. Metodom analize i komparacije analizirani su podaci odnosno prihodi i rashodi za navedno razdoblje, administrativno – teritorijalni ustroj grada Županje, raspodjela nadležnosti i funkcija obrađeni su metodom deskripcije. Cilj svake lokalne jedinice je poslovanje u suficitu te tako i gradu Županji.The budget is a basic financial document of the state or local government and self-government unit in which are stated all planned annual revenues and expenses, as well as all expenditures and expenses. The budget can refer to operations (e.g. cost budget), capital expenditures (e.g. capital expenditure budget), and cash flow (e.g. cash budget). The aim of this final paper is to present a complex and detailed insight into the budget of the city of Županja and its main features. In order to achieve the most detailed and high-quality insight, revenues and expenditures were analyzed for the period from 2015. to 2018. The method of analysis and comparison was used to analyze the data, ie revenues and expenditures for the period, the administrative - territorial structure of the city of Županja, the distribution of competencies and functions were processed by the method of description. City of Županja like every other self-government unit has as a goal surplus business