Analýza hospodaření vybrané příspěvkové organizace

Abstract

This thesis analyzes the management of the chosen subsidized organizations. Selected subsidized organization is Property management of city “X” assets. The theoretical part focuses on the characteristics of governmental organizations. More specifically, this section focuses on the legal framework, the process of formation, organizational structure, management, control, accounting and cash funds of subsidized organizations. Hereafter are described the subsidized organizations established by the state and subsidized organizations established by the local government unit. There are also described non-profit organizations, among which subsidized organizations include. Another part of this thesis focuses on the characteristics and management of subsidized organization Property management of city “X” assets. Specifically, there are described main and supplementary activities, organizational structure, property and technical resources to ensure the activities of the organization, management directives of subsidized organizations, economic centers, financial management and cash funds, internal control system and a process of passportisation. In the practical part is solved the question of an economic analysis of chosen subsidized organization in the years 2012 - 2015. In sub-chapters there is the analysis of assets and liabilities, the analysis of costs, revenues, results of operations and business centers in the main and additional activities. There are also suggestions and recommendations for improvement of management. The aim of the thesis is characteristic of subsidized organizations, characterization and management of the chosen subsidized organization and economic evaluation of the selected subsidized organization in the selected period. The aim is also to propose possible measures to improve its management efficiency.