Zhodnocení reformy systému financování regionálního školství na příkladu vybraných škol

Abstract

The diploma thesis deals with the evaluation of the Reform of the Regional Education Financing System in the Czech Republic on the selected sample of primary schools in the ORP Odry in 2017-2021. The thesis evaluates selected performance as well as financial indicators of schools through values from profit and loss report. The results of the thesis show that the new system of financing helped especially rural primary schools in the ORP Odry. There is an annual increase in costs at all schools, which is related mainly to the increase of the number of employees and the associated wage costs. The trend is to reduce the average number of pupils in the class and the emphasis on building competitive advantages of organizations within the monitored primary schools. Increasing wage costs together with the lower numbers of pupils per class will lead to an increase in national budget expenditures in the field of education in the long term.