Financování a hospodaření příspěvkové organizace

Abstract

The thesis deals with the analysis of an allowance organization in terms of financing and management. Technical Services of the Town of Litovel is the selected allowance organization. The theoretical part contains the basic characteristics of allowance organizations, their structure and functioning. Furthermore, the sources of financing and the principles of management of allowance organizations are described. At the beginning of the practical part, the organization itself is introduced from the founding to the present, with focus on the subjects of the main and additional activities, the economic centres and the internal control system. The analysis of financing and management is focused on cash from the founder, funds, financial accounts, budget and economic result of the allowance organization. For the economic centre, which is long-term loss-making, alternatives are proposed which would result in ensuring profitability. In the conclusion, on the basis of the analysis, recommendations are proposed how to improve the management of the allowance organization.