Hospodaření příspěvkové organizace vykonávající činnost školy

Abstract

This thesis deals with financial management of a non-profit organization that provides educational services. The aim of this thesis is to evaluate a financial management of the selected non-profit organization – Grammar school of František Živný, Bohumín, Jana Palacha 794 - via a financial analysis, and possibly suggest recommendations and remedy to manage the available budget more effectively. The second part presents the theory of non-profit organizations generally – basic parameters and characteristics, establishment and extinction, establishers, financial management, financing and other general information. The third part describes the financial management system of the selected non-profit organization in its main and complementary activity, the amount of contribution and grants is being compared with expenses spent in the five-year period 2004 – 2008. The fourth part contains evaluation of the financial management of the selected non-profit organization; reviews whether the grammar school takes advantage of all possibilities how to obtain finances and manages to turn them to good account efficiently; and possibly presents available options to improve the financial management of the grammar school. Resume of the issue is contained in conlusion of this thesis.