Analýza hospodaření příspěvkové organizace v oblasti vzdělávání

Abstract

The thesis is focused on the analysis of management contributory organizations in areas such as education. It´s divited into three main parts. The first section describes the non-profit organization as a whole, state contributory organizations, detail contributory organizations established by municipalities. Then accounts contributory organizations and at the end of the first section describes the school legal entity due to the nature of the selected contributory organizations. The second part is focused on a specific contributory organization Elementary School and Kindergarten Kunín, district of Nový Jičín. Based on previous knowledge are specifically described the individual areas of the organization – formation, dividing of the organization, employees, defining main and supplementary activities, management and accounting. In the third part is an analysis of management selected contributory organizations, which is carried out in four years. In the analysis are including costs and revenues and the main management activity, result management and profit organization. Based on analysis was found that the organization manages with the entrusted resources effectively, functionally and economically.