Zhodnocení financování a výkonů vybraných příspěvkových organizací působících v oblasti základního školství

Abstract

The thesis deals with the issue of organization and financing of elementary education in the Czech Republic. The main aim of this thesis is to evaluate financial management of selected allowance organizations in the field of elementary education through the method of financial analysis in the years 2010-2016. The partial objective is to evaluate the performance of the organizations based on the indicators of an average number of pupils in a class, a student-teacher ratio and an administrative capacities fulfillment. Financial analysis is mostly used in the private market sector however it might also be used in the public sector. The results point out to limited usage options of financial analysis to evaluate the financial situation of allowance organizations. Profitability ratios can´t be applied directly and the results confirm the policies of allowance organizations. It is meaningful to monitor the liquidity. In addition, financial analysis offers specific indicators especially for the non-profit sector - autarchy indicators. The performance indicators in education are not monitored in the Czech Republic on purpose. The introduction of performance indicators monitoring would make it possible to assess their success.