Možnosti transformace příspěvkové organizace

Abstract

Thesis, which is divided in theoretical and practical part is dealing with possibilities of transformation of the Allowance Organisation. In the theoretical part is clarified the separation of public services and issues connected with security of public goods by municipality, all in the form of Non-profit Organisations or Business Corporations. More detailed it focuses on the juristical resources of functions of the Allowance Organisation and Business Corporation, including their establishment and their creation. Described are here also procedures and costs by the transformation of the chosen Allowance Organisation. The practical part is dealing with the financial analysis of the Allowance Organisation Správa sportovně rekreačního areálu Hlučín, not only in general concept, but mostly in scope of detailed economy. Here are valorized options of improvement of efficiency of the economy in the form of transformation the Allowance Organisation by juristical, property and tax aspects. This part constitutes the principle of thesis.