Hospodaření příspěvkových organizací zřízených Moravskoslezským krajem v oblasti kultury

Abstract

The thesis deals with the evaluation of the economic management of the contributory organisations established by the Moravian-Silesian region in the field of culture. The theoretical part describes culture in the Czech Republic, the exercise of governmental authority and local authorities in the field of culture, as well as the sources of financing culture. Furthermore it describes the general characteristics of contributory organisations. The practical part is focused on seven contributory organisations established by the Moravian-Silesian region. It is also devoted to the demographics of the region, the individual contributory organisations and the evaluation of non-investment expenditures on culture in 2010-2014.The aim of the thesis is the evaluation of the economic management and comparison of non-investment expenditure of the founder on staff and visitorswith a focus on labour costs and acomparison of financial results of individual contributory organisations in 2010-2014. Furthermore, the thesis aims to determine the aspects that influence the financial results and the amount of financial means of the founder for the operation of contributory organisations in the field of culture.