Hospodaření školských zařízení pro výkon ústavní a ochranné výchovy

Abstract

The project deals with the management of school institutions for institutional and protective education in the Czech Republic. The theoretical part describes the organization and management of school institutions for institutional and protective care. It further describes the principle the financing of these institutions. The practical part is focused on the analysis of the financial performance of the two selected institutions: Educational Institute Ostrava - Hrabůvka and Diagnostic Institute for Youth and Educational Care Centre, Ostrava - Kunčičky, established by the Ministry of Education, Youth and Sports. The analysis, based on internal documents of organizations, contains the costs and profits analysis, including the statement of profit and its distribution to organization funds during the five years (2008 – 2012). The aim of the work is to analyze the financial performance of selected institutions to evaluate financial performance and suggest improvements to their financial security.