Dopady procesu transformace sociálních služeb na vývoj nákladů v Marianum

Abstract

This thesis focuses on social services, especially on the process of transformation of residential social services, which includes the transformation of institutional social care for people with disabilities and the support of the transformation of social services for the elderly. Based on the analysis of economic activities of the allowance organization Marianum, particularly focused on the analysis of costs, the aim of this thesis is to suggest possible recommendations and measures, which could lead to the improvement and optimization of the financial situation of the organization in the future. The theoretical part of the work deals primarily with the general characteristics and definition of social services, their types, structures and historical development. In this part of the work, the system of the financing of social services is also described. Attention is also paid to nonprofit organizations, primarily allowance organizations, because Marianum is one of these. The practical part of this work focuses on the activity of allowance organization Marianum and on analysis of its economic activities in the years 2004 – 2013, especially on the detailed analysis of costs. Based on the results obtained in the practical part, the work tries to give propositions and measures for optimization of financing of social services, which the allowance organization Marianum provides.