Rozpočet a analýza hospodaření příspěvkové organizace

Abstract

This thesis is dedicated to the evaluation of the Marianum p.o. allowance organization management in Opava providing social services. The generic part of this thesis acquaints the reader with the characteristics of allowance organizations operating under territorially independent administrative units along with their accountancy and legislative duties. The core of the thesis focuses on account sheet analyses for the periods in exam, on budget setting, on depicting of every service funding utilization and on establishing the ideal amount of the establisher funding for running the organization in question. The concluding part of this thesis includes the SWOT analysis with an overall evaluation of the development of the social services mission in connection with the service transformation project.