RATING OF THE PROPERTY OF THE CONTRIBUTORY ORGANIZATIONS WITHIN THE COMPETENCE OF MUNICIPALITIES IN THE SLOVAK REPUBLIC
RATING OF THE PROPERTY OF THE CONTRIBUTORY ORGANIZATIONS WITHIN THE COMPETENCE OF MUNICIPALITIES IN THE SLOVAK REPUBLIC

Author(s): Viera Papcunova, Eva BALÁŽOVÁ
Subject(s): Business Economy / Management, Public Administration, Transformation Period (1990 - 2010), Present Times (2010 - today)
Published by: Masarykova univerzita nakladatelství
Keywords: contributory organizations; property; community as the founder;
Summary/Abstract: The municipalities can to create the part of the revenue by the business and also to create competitive environment for the other businesses. They also contribute to ensuring the activities and services that are useful for inhabitants of municipalities. Municipalities can to entrust their property to their contributory organizations based on Act. 523/2004 Coll. on budgetary rules or they can to insert their property into the trading companies respectively into non-profit organizations. The main activities of the contributory organizations belong providing the public - utility services, but they also can to conduct business. One of the possibility how to increase the efficiency the use of property of these organizations is to use various economic analyzes, which can to identified some gaps. Aim of this paper is to evaluate the performance of property by contributory organizations within the competence of municipalities in the Slovak Republic in the time series 2000-2015 based on selected property indicators and also capital revenue and expenditure, which are used to reproduce of property. The object were contributory organizations within the competence of municipalities in Slovakia. Based on the analysis, in the period 2000-2003 was growing total value of the property by contributory organizations. Worsening of selected indicators can be observed after the introduction of the obligation to depreciation of the property, legislative changes as well as changes in accounting methodology.

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