Analýza účetních a daňových aspektů a hospodaření vybrané příspěvkové organizace v oblasti kultury a umění

Abstract

The bachelor thesis focuses on the accounting and tax specifics of contributory organizations in the field of culture and art and their impact on the financial management of these entities. The aim of the thesis was to analyze selected accounting and tax aspects and to assess the income, expenditure, and funding structure of a selected contributory organization. The first theoretical part describes the main characteristics of the cultural sector in the Czech Republic and the legislative framework for the management of contributory organizations. The second practical part presents a detailed analysis of the selected organization’s financial management, including revenues, costs, and subsidy policy.