Browsing by Author "Sehnoutková, Michaela"

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    Analýza financování a hospodaření Mateřské školy "Beruška" (příspěvkové organizace)
    (Technická Univerzita v Liberci, 2012-01-01) Sehnoutková, Michaela; Brabec, Zdeněk
    The Diploma thesis deals with financing and management of semi-budgetary organizations that are working in the education sector and that are set up by local government units. The thesis also includes a description of the current regional education´s financing system and the planned reform is briefly outlined. Information stated in the literature search is consequently confronted with the facts identified in a concrete semi-budgetary organization, operating in the preschool education, which is the kindergarten "Beruška". The supporting part is an analysis of the kindergarten´s financing and economic activity over the period 2007-2011. The analysis had to be modified owing to semi-budgetary organization´s specifics and changes in accounting methods. The main contribution lies in a draft that suggests extension of complementary activities. The draft contains cost calculation and the evaluation of economic benefits.
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