Analýza hospodaření příspěvkových organizací města Uničov

Abstract

The aim of this thesis is to analyse the economy of the state-funded institutions of Uničov Town. For reaching of the specific aim are analysed data of final accounts from 2013 to 2015. The method of analysis and description is used in this work. The work consists of three parts. The first part is theoretical, the second and third ones are practical. In the first part is presented the law arrangement of state-funded institutions, next their establishment, changes and quashing, financial economy, checking and possession, which can be used for the institutions. The Uničov town is presented in the other part with the economical relation to the state-funded institutions together with the founder. The last part deals with the economy analysis of the state-funded institutions from 2013 to 2015. The beginning of the last chapter is concentrated on the numbers of pupils and classes from the separate basic schools. The final part of the chapter is devoted to the detailed analysis of costs, profits and results of the economy.