Systém rozpočtů a kalkulací vyšší odborné školy se zaměřením na projektovou činnost

Abstract

The aim of this diploma thesis is to analyze the budgets and calculations of concrete private higher apprentice school. The first part shows general characteristics of budgets and calculations of entrepreneurs and non-profits organizations including comparison and identification of differences at both subjects. The practical part focuses on calculations and budgets of higher apprentice schools with focus on school project activities. Projects are taken from three areas od financing: National Agency for European Educational Programmes, European Structural Funds and Education for Competitiveness Operational Programme. This part reveals comparison of focus, methodology, budgets, calculations accounting and personnal of individual projects. Furthermore, it shows management recommendations on the selection of future projects from the perspective of potential benefit for school development, its facilities and personal development of students.