Vícekriteriální evaluace ekonomiky vybraného muzea

Abstract

This bachelor thesis focuses on the National Open-Air Museum, a contributory organization whose founder is the Ministry of Culture. The aim of the thesis is a multi-criteria evaluation of the economics of this relatively new economic entity, which was established in 2018 on the basis of the optimization of open-air museums, the transformation of the Wallachian Open Air Museum in Rožnov pod Radhoštěm and the association of three other museums in nature, newly organizational components of the National Open Air Museum. Within the scope of the objective, a financial analysis (horizontal and vertical) of the basic financial statements of the contributory organisation and calculation of ratio indicators were carried out, all for the monitored periods 2015-2018 and 2019-2022. The financial analysis confirmed research question No.1: The National Open-Air Museum has built on the position of the Wallachian Open-Air Museum in Rožnov pod Radhoštěm as a reliable financial partner and, as before the transformation, this contributory organisation achieves a level of economic self-sufficiency higher than 19%. The results of the performance analysis refuted research question No.2. A: The organisational unit with the lowest number of employees, i.e. the Haná Open-Air Museum, shows the lowest value of the indicator of wage costs per visitor, as the average value of wage costs per visitor for this museum was the third highest among the evaluated museums.