Analýza hospodaření vybrané státní příspěvkové organizace

Abstract

The aim of this diploma thesis is to analyse the financial management of a selected state-funded organization operating in the education sector for the period 2020 – 2024, evaluate its financing, and propose other financing options, as well as to generally define state-funded organizations, their relationships with the founder and legal and accounting aspects. The theoretical part of the thesis briefly describes the non-profit sector and non-profit organizations. Subsequently, the work focuses on state-funded organizations, especially their establishment, changes, and dissolution, property structure, accounting, management, financing and the issue of violation of budgetary discipline. The next chapter presents the selected state-funded organization, its organizational structure, and analyses the number of employees, their remuneration and the number of clients. It also includes a description of the property structure and the ways of financing the organization. The practical part of the work analyses the financial management of the selected organization in the individual years 2020 – 2024. The thesis focuses on the analysis of costs, revenues, the organization’s financial results, and its contribution to operations and cash funds. At the end of the chapter, the financial management and financing of the organization for the entire monitored period 2020 – 2024 are evaluated, and recommendations and suggestions for their improvement are formulated based on the analyses.