Příspěvkové organizace vybraných statutárních měst

Abstract

The thesis deals with issues of allowance organizations. This thesis explores three aims that are supported by three hypotheses. The main aim of this thesis is to evaluate the material and economic parameters of allowance organizations which are established by the City of Ostrava and Statutory city of Brno. From the results of this thesis is obvious that allowance organizations are established in the largest number in the field of education in both statutory cities. But the other financial and non-financial parameters of these cities are different. In 2015 expenditure on the allowance organizations was 5.507,-CZK per capita in Ostrava and 5.828,- CZK per capita in Brno.