Právní úprava, analýza hospodaření a financování vybrané obecně prospěšné společnosti

Abstract

Thesis on the analysis of the Non-governmental Organization of the Economy and financing, public deals with the theoretical definition of the Non-governmental Organization and its legislations in the Czech Republic, characterize the aims and mission of the Non-governmental Organization KLUB KULTURY, o.p.s. and subsequently to analyze the economy and financing of this particular organization for the period 2015 - 2017. In terms of the theoretical part the thesis characterizes the nonprofit sector, its formation, code of rules, legislation, accountancy, tax aspects and extinction public service company. Furthermore, the sources of financing and the principles of management of allowance organizations are described. After that, the thesis deals only with the public service company KLUB KULTURY o.p.s. In terms of the practical part the thesis shows the analysis of funding and economy of the public service company through horizontal and vertical analysis along with the evaluation of its economy. According to these analyzes the thesis suggests recommendations for improving the financial situations, especially the income aspects.