Finanční hospodaření základní školy

Abstract

The introductory part of bachelor thesis is focused on theoretical problems of state-funded institutions. In the second chapter state-funded institutions are defined including division to institutions, which are founded by state and institutions which belong to self-governing units and their description. In this section, the thesis is also focused on economic activities related to property, rules and rights to this property. Further sub-chapters deal with types of funds created by state-funded institutions, their use and forming. In last part of this chapter, audit of institutions is described, its goals and parts this audit includes.

The second part of bachelor thesis is focused on practical issues. In third chapter, there is characterized the basic school Hustopeče, Komenského 163/2. it includes e.g. the numbers of pupils and employees and their connections. Further, the school’s rights and duties are defined including relations to property, which was entrusted to school. Second part of the third chapter is focused on financial management of school, specifically expenses and profits in last five years (2008-2012) based on statements and others accounting reports from basic school Hustopeče, Komenského 163/2. Results are compered. Last chapter includes evaluation of economic results within particular years presented by graph, reasons for these results and suggestions to situation improve. In conclusion the whole thesis is summarized and evaluated.