Analýza hospodaření vybraného spolku a jeho organizační jednotky

Abstract

The bachelor's thesis deals with the legal regulation of non-governmental non-profit organizations with a focus on associations and an analysis of the management of a selected association and its lower organizational unit, which is a branch association. The aim of the thesis is to characterize the legal regulation of non-governmental non-profit organizations with a focus on associations and an analysis of the management of the association and its lower organizational unit in the years 2021 - 2023. The theoretical part describes the characteristic features of non-profit organizations, their legal regulation, the method of accounting and the specification of associations. The practical part is devoted to the analysis of the management of a selected association and its lower organizational unit in the years 2021 - 2023. The work used the methods of description, analysis and comparison. The results show that the management of the association and its lower organizational units is at a good level, with most financial resources being obtained from subsidies. Despite the positive results, recommendations were proposed for improving financing. Deficiencies were found in the accounting of membership fees in 2023 at a lower organizational unit. Based on this finding, corrections to the accounting and preventive measures for the future were proposed.