Správa a financování mateřských škol

Abstract

The theme of this thesis is the administration and financing of kindergartens. The aim is to analyze and evaluate the financial management of selected funded organization, which perform activity of kindergartens in Vsetín and propose recommendations to improve their financial management. In the theoretical part is used the method of professional research and descriptive analysis in the field of preprimary education in the Czech Republic. First, there is the characteristic of pre-primary education, legislation, statistics of kindergartens and statistics of children aged 3-6 who attend nursery school in the Czech Republic and explained the funding of pre-primary education. The practical part of this thesis deals with the management of kindergartens in Vsetín and subsequent analysis of the management of two selected kindergartens in the city in the years 2011 - 2014, utilizing the time series analysis, together with an analysis of costs and revenues. This section first briefly characterized all kindergarten is run by the city of Vsetin, trends in the number of children attending these schools and financial resources from the state budget and contributions from the founder provided to these schools. Subsequently, a case study of two selected nursery schools (Kindergarten Rokytnice and Kindergarten Luh), which analyzes the financial management of schools in the years 2011 - 2014. In the fourth chapter (which uses the method of comparison and synthesis) are evaluated the results of this analysis and on the basis proposed several options to obtain additional funding for schools. This mainly concerns a proposal to merge kindergarten to elementary school, the opportunity to receive subsidies from the European Union, the expansion of supplementary activities and the establishment of special rooms in schools. In this work it was found that kindergartens in Vsetín receive an adequate amount of funding to implement their activities both by the founder, and from the state budget and that kindergarten utilize its capacity wholly. Schools use the funds obtained economically, efficiently and in accordance with the purpose for which they were allocated.