Hospodaření základních škol ve městě

Abstract

My bachelor thesis is focused on the economy of contributory organizations with the means from the promoter intended for operation of the primary schools. Especially, it is focused on the calculation of non-investment costs on one pupil. The aim of this thesis is the evaluation and analysis of the non-investment costs on one pupil and simultaneously appraising aspects that highly influenced the differences in amount of non-investment costs among the particular schools. The thesis is divided into a theoretical and practical part. The theoretical part is dealing with the general characteristics of a contributory organization performing a function of a school and the authorities performing the state administration and the self government in the education. This part is further concerned with the position of the education in the public sector and the means of education financing in the Czech Republic. In the practical part are introduced profiles of particular primary schools promoted by the Šumperk town, including the comparison of amount of non-investment costs in the period 2004 - 2008. In the conclusion of this thesis is introduced an ascertainment that the non-investment costs on one pupil are constantly rising and that the amount of the non-investment costs is different among the particular schools. Based on this ascertainment is given a recommendation to the headmasters of the schools and the promoter likewise.