Zhodnocení hospodaření vybraných mateřských škol ve Valašském Meziříčí

Abstract

The bachelor thesis is focused on the analysis of the financial management of the Kindergarten Seifertova and Kindergarten Štěpánov, which founder is the town of Valašské Meziříčí. The theoretical part of the thesis defines the fundamental terms of the public sector, legislation and the position of the education system in the Czech Republic. The practical part of the thesis presents an analysis of the financing of kindergartens established by the town of Valašské Meziříčí. The main outcome of the thesis is the evaluation of the financial management of specific kindergartens using the vertical and horizontal cost-benefit analysis.