Analýza hospodaření státní příspěvkové organizace

Abstract

The work deals with the management of the state contributory organizations in the Czech Republic. The theoretical part describes the origin and principles of management of state contributory organizations in general. Also characterizes the principles of financing and management of state funded organizations in education. The practical part focuses on the analysis of the management of The State Disciplinary Center for The Youth and Educational Care Center and School Canteen of Ostrava. The founder is the Ministry of Education, Youth and Sports. The analysis includes a comparison of management over a period of 5 financial years (2005 - 2009). The analysis, based on the internal organization of work is focused on the binding the characteristics of the budget, cost-benefit analysis, including quantification of the results and the allocation of funds to organizations in each accounting period. The aim is to compare the loss in the period with a focus on effectiveness, efficiency and effectiveness in the use of state funds.