The purpose of this thesis is to propose an optimal organizational structure of Správa železniční dopravní cesty (Railway Infrastructure Administration), Czech state organization. Since its establishment in 1993, this organization as well as its predecessor Czech Railways, state organization, have gone through changes in organizational structure more often than other state organizations and companies in the Czech Republic. The thesis is divided into three parts: introduction, theoretical and practical part. First part introduces organization and its organizational structure I focus on. In the theoretical part I describe an approach to creation and optimization of organizational structure with emphasis on business processes. In practical part I analyze development and current state of organizational structure. Based on this analysis I propose an optimization of organizational structure.

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This thesis's objective was to analyse and evaluate change of HR management in the group ACTIV which had passed through the process of transformation within 2004 to 2006. ACTIV's staff growing had significant impact to the decision making processes and organisation of the whole group including HR management. The thesis's conclusion highlights positives and negatives of transformation process, especially in the part of personnel work and management of human resources.

This thesis deals with the State Treasury as a tool for effective management, reporting, and control of public funds based on the example of the State organizational units. It is getting us to know the State Treasury project in the Czech Republic, its history and the present and outlines the future development. Further, it analyzes the basic functionality modules of the Integrated Information System of State Treasury in detail. The work also evaluates the fulfillment of the requirement for obtaining timely, complete, and relevant information for the the public budgets management. It deals with the influence of the State Treasury introducing on verification problems of the Financial Statements of the state organizational units

This thesis is focused on the public sector and deals with one of the new financial statements presented by state organizational units, the cash flow statement, which these state organizational units prepared for the first time for the financial year 2011. The main objective of the thesis is to analyze in detail the quality of these cash flow statements prepared by individual administrators of the state budget chapters and passed for the first time to the Central system of state accounting information. The thesis also presents an evaluation of the quality of the Czech legislative regulation of the cash flows statement in relation to state organizational units and it compares the legislative regulation in the period between 2011 and 2012. An integral part of the thesis is creating theoretical models suitable for the preparation of the cash flow statement. The first model is based on the relationship among particular items of the accounting and financial statements and the second model is based on the transformed data from the statement for evaluation of the state budget implementation.

The thesis deals with the accounting and management of state organizational units. In order to meet the aim of work was selected entity District Court in Jindřichův Hradec. The theoretical part characterizes non-profit organizations, state organizational units, budget rules, accounting and management of state organizational units. The practical part deals with the characteristic of the selected entity, financial statements, accounting of specific cases and comparison with the accounting of business corporations. Furthermore, the practical part deals with the analyses of management with state property and state budget funds.