Srovnání hospodaření víceletých gymnázií v Moravskoslezském, Olomouckém, Zlínském a Jihomoravském kraji

Abstract

This diploma thesis deals with a comparison of grammar schools in Moravian-Silesian, Olomouc and South Moravian region during the period 2012-2016. The theoretical part describes education as one of the most important fields of the public sector, further it defines funded organizations as all grammar schools are funded organizations of a particular region. Altogether, there were 28 grammar schools chosen which were analyzed with the method of ratio of profitability indicators, liquidity, activity, financial stability and indebtedness. The applied method of ratio indicators of the financial analysis is also defined in the theoretical pert. In addition to this analysis, earnings and expenditures, computed on the capacity of the school and the pupil, were compared. The thesis also qualifies the comparison of the grammar schools´ performance indicators which testify the quality of the provided education. For the purpose of this work, methods including synthesis, deduction, abstraction, time series method, horizontal and vertical analysis were used. There are two hypotheses in the thesis. The result is the definition of the inter-divisional differences which are used as recommendations for the school founders and comparison of the particular grammar schools as such, whereas the information might serve the management of the individual schools.