Činnost a hospodaření příspěvkové organizace v oblasti sociálních služeb

Abstract

The thesis deals with the issue of organization and financing of social services in the Czech Republic. The aim of this thesis is to evaluate the activities and financial management of an allowance organization in the sphere of social services in the years 2010 and 2014 and to make suggestions which could improve the organization´s activities. The first chapter is focused on introduction of the issue. In the second chapter are described the social services legislation, classification, providers and financing. This chapter is also devoted to quality and efficiency of social services. The next chapter is concentrated on financial management analysis of selected allowance organization (Pečovatelská služba Hrabyně, příspěvková organizace) between years 2010–2014. A vertical analysis of financial statements is utilized for the evaluation of financial management. This chapter apart from financial management analysis is also dedicated to activity analysis in the years 2010 and 2014 which specifies care range and focuses on indicators of efficiency, compared to average in the Moravian-Silesian Region. The fourth chapter is focused on activity and financial management evaluation which leads to suggestions for improvements. The evaluated issue is summarized in the conclusion.