Decentralization of public administration brings along always new requests for villages, which should guard credits of inhabitants. In the connection with change of conditions also for self- governments economy. Even though villages change with difficulties finality purposing of property and remain on initially estimate finality then, also if that real estate isn't used effectively, or used sporadically and the village bears only costs of operation and service. Representatives of such property of village are for instance culture houses, which are used only partly or sporadically, during which time operating costs and service are considerable. Now villages have a possibility to change purposing and efficiency of this real estates. For presentation reason the aim of article is example of decision of village X of efficiency investment on example of culture house.
The main idea of the paper is to evaluate the state and development of an equity capital of selected agricultural cooperatives in accounting periods from 1997 till 2003. A significant indicator of an economic stability is the equity capital. The nominal value of the equity capital, its structure and portion of the total capital are important information for internal and external users of accounting information. The time comparison of the equity capital development in term of interim indexes refers to increasing or decreasing business property. Information about transactions, which have caused changes in some items of equity, are significant for the users of financial statement to evaluate the entire business performance. The analysis of equity development is one of the priority tasks in the financial analysis realized on the base of financial statement. Assets-financial stability constitutes an ability of an enterprise to create and balance an accurate relation between assets and their financial sources.