Hospodaření příspěvkových organizací v obecním školství

Abstract

The topic of this thesis is the Financial Management of the Allowance Organizations in the Municipality Education. The goal of this thesis is to compare the financial management of the allowance organizations in the municipality education, which operate schools and propose recommendations that would improve the economic security of the operation of these allowance organizations. The theoretical part describes the role of the municipality in ensuring the conditions in the education and discusses principles for financing of regional education. This part also describes an educational legal person, the principles of financing of regional education, the main source of funding in elementary schools and school facilities established by the municipality organizations. Also, there are described the contributory organizations established by territorial authorities, which operate schools, their formation, dissolution and management principles. The practical part is focused on three contributory organizations: elementary school and two kindergartens, which are analyzed for the period 2008-2012, and attention is paid to the costs and revenues, grant, allowances, and other economic indicators. The results of the analysis are compared and evaluated.