Analýza hospodaření dvou sloučených příspěvkových organizací a jejich srovnání

Abstract

The aim of this work is to look at the economic activities of selected allowancy organizations operating in Orlova city and analyze it. Organizations that have been operating completely independently since their establishment, and merged in 2013. I looked in detail at the economic activities of selected allowancy organizations before and after the merger, both in terms of main activity and in terms of secondary activity. I analyzed individual years of economic activities as Business Academy, Orlova, allowance organization, Grammar School and Secondary Vocational School, Orlova-Lutyne, allowance organization and then merged organization Grammar School and Business Academy, Orlova, allowance organization. The process of merger, which took place on 1 July 2013 on the basis of a decision of the Assembly of the Moravian-Silesian Region, was also described. All asset and liability items of the merging organization were transferred to the successor organization. The main finding is that the merger of these allowancy organizations was justified. The costs of operating these facilities and the teachers' salaries, who were gradually laid off due to the decreasing number of pupils, were significantly saved.