Analýza finančního zdraví vybrané příspěvkové organizace

Abstract

Contributory organisations, as a form of non-profit organisations, are institutions whose main objective is not to make a profit, but to provide a certain type of service to the schema_dspacedb. This specific setting is the reason why the management of contributory organisations differs from the management of companies in the private sector. The fundamental difference lies in the way they are financed, which usually consists of various transfers. The primary school, which is the selected organisation analysed in this thesis, is just such a type of organisation. In this thesis, the financial health of a selected non-profit organisation is addressed by means of an analysis of funding sources, management analysis and financial analysis using selected indicators modified for the needs of non-profit organisations. The financial statements of the selected organisation between 2018 and 2022 form the basis of the entire analysis. The scientific methods of analysis, comparison, synthesis and description were used for the solution. The analysis showed that the selected organisation does not have any serious shortcomings or anomalies in its management. The overall economic result of the organisation was positive in all monitored years, thanks to the secondary activity of the organisation. The main source of funding for the selected organisation was income from transfers and a contribution from the founder. The financial analysis showed that the organisation did not deviate in any way from the standards for non-profit organisations. From the financial indicators of self-sufficiency, profitability, liquidity, financing and productivity, the only negative result was excessive liquidity. The horizontal and vertical analysis of the accounts showed that the distribution of assets, liabilities, costs and income was also in line with the usual assumptions for non-profit organisations. Liabilities represent almost 85% of equity, while external resources are only liabilities, as the organisation does not create reserves. In the case of the selected organisation, the costs are almost without exception the costs of the activity, both for the main and for the ancillary activities. The income from the main activity consists mainly of transfers. The main finding of the work is that the selected organisation makes very good use of funding sources from secondary activities, without which it would be loss-making. In addition, the management of the organisation is actively interested in other ways of generating additional income. Based on these findings, the organisation's financial health can therefore be described as very good.