Zhodnocení hospodaření plnohodnotných základních škol zřízených městem Hranice v letech 2020-2024

Abstract

The bachelor's thesis deals with the evaluation of the management of selected elementary schools established by the city of Hranice in 2020-2024, which is its main objective. The evaluation of management is carried out using selected indicators, which include the amount of income and costs from the main and additional activities, the degree of dependence on the founder's financial resources and costs per pupil. A partial objective of the thesis is to evaluate technical and performance parameters, specifically the use of school capacity, the number of pedagogical and non-pedagogical staff and the number of pupils per teacher. The indicators are in both absolute and relative values. In order to be able to compare schools, the indicators are converted to the actual number of pupils and also to capacity. It was found that there are significant differences between schools in terms of the use of school capacity. A possible solution in this area would be to rent one of the pavilions of the Struhlovsko Elementary School to a private entity in order to use the building more efficiently. The results of this thesis may be useful as an overview of the financial situation of selected schools or may serve as a basis for making decisions on school budgets.