Finanční aspekty optimalizace gymnázia a střední odborné školy

Abstract

The diploma thesis focuses on the description of the current state of selected secondary schools in the city of Frydek-Mistek in the Moravian-Silesian region and possible ways of their optimisation, primarily from the financial point of view. The particular ways under consideration reflect recent trends of development in operating expenses with regard to capacity utilisation of existing school facilities. Using as an example an allowance organisation established by a regional administrative unit (regional self-government), the aim of the thesis is to suggest, on the basis of an analysis of financial expenses of secondary schools, approaches and measures to optimise the functioning of a secondary school. Following a short introduction, the second chapter describes the legislation and financing of allowance organisations established by a regional administrative unit (regional self-government). The third chapter specifies a particular secondary school which is subject to Act N.561 / 2004 Coll. to regulate pre-school, primary, secondary, higher and vocational education, and the authority of which is regional self-government. It describes financial resources, economic activities and the use of public funds of the school. The fourth chapter evaluates the demographic development and the optimisation of the school facilities network in the Moravian-Silesian region, both of which affect the existence of a school with respect to the decreasing number of students. The practical part analyses the use of financial expenses, and financial aspects of optimisation of a secondary school. The conclusion summarises the thesis' findings.