Zhodnocení hospodaření vybraných základních škol

Abstract

The thesis deals with the Evaluation of the Financial Management of Selected Primary Schools. The theoretical part presents the characteristics of non-profit organizations operating in education, their management and financing. The analytical part includes the characteristics of selected schools and financial analysis of their management. The forth part contains a comparison of selected schools in terms of selected indicators and evaluation of the management of selected schools. The aim of the thesis is to evaluate the management of selected schools using selected indicators of financial analysis, comparison of schools based on selected criteria and evaluate their effectiveness based on defined inputs and output using the DEA model in selected time period. At the end there are the results of the analysis and recommendations for the management of selected schools. There is an annual increase in costs in selected schools. Most of the costs are represented by wage costs, which were also increasing during the selected time period in connection with changes in wage tariffs. Increasing wage costs and lower number of pupils attending schools lead to more expensive teaching.