Zhodnocení hospodaření příspěvkových organizací v oblasti předškolního vzdělávání ve městě Šumperk

Abstract

The bachelor thesis deals with organizational-economic provision of pre-school education with a focus on allowance organizations in Šumperk. It is divided into theoretical and practical part. In the theoretical part there is a division of the national economy into a profit and non profit sector and a definition of the scope of non-profit organizations in the area of pre school education. In the next part, specific organizations providing pre-school education in Šumperk are discussed, both public and private. The main aim of the thesis was to evaluate the management of allowance organizations in the area of pre-school education in Šumperk. Using the methods of analysis of selected indicators, the level of self-sufficiency was evaluated on the basis of costs and revenues. There were three pre-schools evaluated by the city of Šumperk in the period 2016–2018. By analyzing the data from the financial statements, were costs, revenues and profit evaluated. By measuring revenues and costs, calculating the level of income self-sufficiency and finding technical efficiency – usage of the capacity of individual nursery schools – it was found that nursery schools effectively manage the funds they receive through their founder and also through wage resources from the region's budget. With a few exceptions, all preschools had higher returns than costs, thus were achieving a positive economic result. Although the capacity of individual schools is not 100% fulfilled, there is a growing interest in private pre-schools. Pre-school education is well secured in Šumperk.