Financování a hospodaření příspěvkové organizace ve školství

Abstract

This diploma thesis deals with financing and economy of allowance organization in education. The objective of the thesis is to find out and evaluate how the selected allowance organization economized with the acquired financial funds during the monitored period. The selected allowance organization is a village-type school with its specifics. From the collected reports, it was found that the selected allowance organization strives to use the received financial funds despite the fact that it is a non-profit organization. During the period 2003 - 2016, it had only four times a loss. The organization's fixed resources of income are operating grant from the founder and subsidy from the state budget to the direct costs of education. The organization relies only on these fixed resources, so that is a quite pitty. Since it is a small, low-income organization, it would be appropriate to strive to acquire additional financial or material resources for its activities and further development. Nevertheless, from aspect of achieving the objectives of education, the organization provides primary education at a good level, even though it is a village-type school. Pupils are well prepared to move to the middle school and they have no problems with learnig and adapting to another way of teaching. Also kindergarten has a good reputation among parents of children.