Hospodaření příspěvkové organizace poskytující sociální služby a její srovnání s charitou

Abstract

The aim of my submitted master thesis is evaluation of financial situation of the state contributory organization supplying social services and its comparison with charity on the basis of gained accounting sheets from both nonprofit associations. Theoretic part contains the legal form and principles economy of civil and statutory nonprofit associations, which are the state contributory organization and registered legal entities. Legal form and principles are concerned to the incidence, financial economy, definition of property and a book – keeping these accounting entity. The third part deals with concrete nonprofit associations, and this part is about Centrum sociálních služeb Poruba, příspěvková organizace and Charita Ostrava, first of all, there are described their main and eventually additional activities in the introduction of chaps, further is approached horizontal and vertical analysis of balance and profit and loss statement of both organizations and a liquidity ratios are applied also. In the last part there is performed comparison of financial economy with surveyed organizations and there is approached SWOT analysis too. Conclusion is devoted to appreciation a standing of both nonprofit associations at the common market. Thanks to overall analysis of financial economy, it is possible to say, that both associations are solvent and competitive.