Rozbor hospodaření příspěvkové organizace v oblasti školství

Abstract

This bachelor's thesis focuses on the analysis of the management of a contributory organization in the field of education, specifically at the Business Academy and Higher Vocational School of Social Sciences in Ostrava-Mariánské Hory, for the period 2018 to 2022. The first part of the thesis is devoted to a theoretical view of the non-profit sector and contributory organizations with emphasizing their legal framework and characteristics. The second part describes a specific contributory organization, especially the methods of financing and management. The practical part contains an analysis of the school's financial management, including revenues, costs and management results. Based on the findings, measures are proposed to improve the financial sustainability and development of the school, such as diversification of funding sources, investments in energy efficiency, development of educational programs, strengthening of partnerships with local entities and professional development of the teaching staff. The final section summarizes the key findings and highlights the importance of the school's flexible and innovative approach to market needs and educational methods. The presented work provides a comprehensive view of the management of the contributory organization and offers concrete recommendations for its further development and sustainability.