Zhodnocení hospodaření vybraných základních uměleckých škol v Moravskoslezském kraji

Abstract

The topic of the diploma´s thesis is the Financial Management Evaluation of the Selected Primary Art Schools in Moravian–Silesian Region. The theoretical part deals with the characteristics of education in the Czech Republic, the public sector and basic art education, its goals, artistic disciplines, organizations, etc. In the practical part, performance indicators of a financial nature are characterized and subsequently analyzed, in the next chapter individual ratio indicators are characterized and at the same time the financial situation of the organization is assessed. Evaluation for the period 2014 -2018 is carried out on two levels, namely: evaluation using cost indicators and evaluation through ratios. For example, profitability indicators cannot be directly applied to the determination of economic results of contributory organizations. Based on the SWOT analysis, recommendations for ZUŠ to make more efforts to join associations.