Analýza a zhodnocení činnosti a hospodaření vybrané příspěvkové organizace Moravskoslezského kraje

Abstract

The subject of the thesis is mapping of activity and financial management of the Museum Beskyd in Frýdek-Místek, which is one of allowance organizations of the Moravian-Silesian Region in culture. The main objective is to evaluate the financial management of the museum by analyzing the costs, revenues and profits of the main and complementary activities. Attention is also focused on the sub-indicators such as self-sufficiency, costs per visitor, founder contribution per visitor, or conversion of traffic per employee. Observed period is 2012-2016. The thesis is divided into five chapters. The first and last are introduction and conclusion. The second chapter focuses on the theoretical part, such as the general typology of non-profit organizations or the establishment, financial management and termination of the allowance organization. In the third chapter the Moravian-Silesian Region is introduced as a founder of a selected organization. Further, the chapter continues with the characteristics of the Museum Beskyd and the analysis of its management. The fourth chapter focuses on analyzing partial indicators, summarizing the results of individual analyzes and also on SWOT analysis of the strengths and weaknesses of the organization, their opportunities and threats