Zhodnocení fungování mateřských škol zřizovaných Moravskoslezským krajem

Abstract

The diploma thesis deals with a multi-criteria evaluation of the financial performance of kindergartens established by the Moravian-Silesian Region in the years 2020–2024. The main objective of the thesis is to assess the comparability of their operational funding and to identify differences in the management of individual organizations. The theoretical part defines the position of the public sector, the education system in the Czech Republic, the legal framework of contributory organizations, and the principles of their financing. The practical part is based on data from financial statements, annual reports, and documents provided by the founder. Descriptive analysis and the multi-criteria evaluation method were used. In particular, the indicators of operational contribution per child, operating costs, the share of contribution in costs, and the financial result were evaluated. The results showed that the overall level of funding is not fully comparable among the schools; however, after adjusting for energy costs and depreciation, the differences are significantly reduced. At the same time, the multi-criteria analysis demonstrated the relative stability of the resulting ranking of schools even under different weight settings. The thesis provides practical findings that can be used in the founder’s decision-making process in the field of financing educational contributory organizations.