Zhodnocení činnosti a hospodaření vybraného střediska volného času

Abstract

The bachelor's thesis deals with the evaluation of the assets and financial performance of the Lužánky Leisure Center, which operates in the South Moravian Region. The work aims to evaluate the assets and financial performance of the organization, mainly based on the analysis of costs, revenues, and trading profit of the core and additional assets in the period under review. Indicators of autarchy, profitability, liquidity, financial stability, and credible risk are also analyzed in the work for a better evaluation of management in the examined years. The observed period is the years 2011-2018. The work is divided into five chapters. The first chapter consists of an introduction, the second chapter is focused on the theoretical part, which characterizes non-profit organizations. Attention is focused mainly on contributory organization, their establishment and termination, established funds, financial control, accounting, and income tax. The third chapter describes more in detail the leisure centers in the Czech Republic, attention is focused on the South Moravian Region, which is the founder of the selected organization. This chapter also introduces the Lužánky Leisure Center. The theoretical part is followed by a practical part, in which costs, revenues, and economic results in individual years of the researched period are gradually analyzed. The fourth chapter continues with the analysis of partial indicators, such as income self-sufficiency, variation of total costs, immediate and prompt liquidity, or the degree of financial independence and evaluation of their results. The last chapter is the conclusion.