Finanční hospodaření školských zařízení pro výkon ústavní a ochranné výchovy zřízených Moravskoslezským krajem

Abstract

This thesis deals with the comparison of the financial management of school facilities for institutional and protective education established by the Moravian-Silesian Regional Authority. The theoretical part describes the classification of organizations in the public sector, facilities management, development of the education synem and the principles of relations between these institutions and their founder. The practical part includes an expert analysis of three children's homes over a period of five years and on the basis of the facts the variants to improve the economic activities in organizations are designed that consequently leads to the decrease of the budget expenditures of the Regional Authority.