摘要：Regional gross domestic product (GDP) per capita is one of the key indicators describing the level of regional economic disparities in individual countries. Besides it is used for international comparison as indicator for distribution of structural funds in the European Union. The aim of this article is to analyse possible methods of regional allocation of GDP on the basis of existing rules within the EU and in the Czech Republic. The scale of rules allows application of different methods and offers more varieties of conceptual approaches to regional allocation of GDP. First of all either income or production method is used exclusively for each industry in different countries differently, depending on data availability. Subsequently, possibility of expenditure approach is added. In cases of all methods there exist weaknesses, e.g. regional distribution of revenues or operating surpluses in cases of multi-regional companies and different methods of allocation mean a distinct regional view of overall economic performance
关键词：Regional accounts; regional GDP; gross value added
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