Analýza hospodaření a financování vybrané příspěvkové organizace

Abstract

This diploma thesis focuses on economy and funding analysis of selected allowance organization. This thesis is divided into two parts. In the theoretical part will be analysed the meaning of allowance organization. It will contain legislative, accounting and the problematics of taxes. In the part that focuses on accounting will be analysed general principles, legislative regulations of accounting and its connections to allowance organizations. In the part that focuses on taxes will be specified those types of taxes which can be connected with allowance organizations. The practical part will focus on characteristics of the selected organization. At first will be characterised its activity during the years 2015 and 2016. Those years will be analysed and compared. This thesis will contain calculation of financial indicators, a degree of liquidity and debts. At the conclusion of the fourth chapter will be calculated horizontal and vertical analysis. These analysis will be applied into a balance sheet and profit and loss account of selected allowance organization.