Zhodnocení hospodaření vybraných základních uměleckých škol v letech 2020 – 2024

Abstract

This bachelor’s thesis deals with the analysis of the financial management of selected elementary art schools in the Czech Republic during the period 2020–2024. The main aim of the thesis is to evaluate the economic stability, cost intensity of education, and efficiency of resource utilization in three selected elementary art schools and to compare them mutually. The theoretical part focuses on the characteristics of the educational system and the financing of contributory organizations. The practical part is based on the analysis of annual reports, financial statements, and other publicly available data of the selected schools. The thesis primarily analyzes revenues, costs, financial results, the share of personnel costs, the share of tuition fees in revenues, and other absolute and relative indicators. The thesis also includes an assessment of the efficiency of the use of personnel and capacity resources. The results of the analysis show that the financial management of elementary art schools is highly dependent on public funding and that personnel costs constitute the dominant part of their expenses. At the same time, differences between individual schools were identified, arising mainly from their size, organizational structure, and number of students.