The goal of the work is to describe the development of high school education in the Czech Republic, specify the methods of financing and management of entrusted funds and the subsequent internal and external control system with application of theoretical background to the high school funded in the year 2007 by meeting of two secondary vocational schools. For analysis of the financial management financial statements of balance sheet and income statement are available for individual years 2005 {--} 2009. The largest share of the semi-budgetary organization revenues were grants. The most significant form of the self-financing of schools were sales of services. In the reference period organizations were self-sufficient and can be also evaluated as liquid with standard financial situation. Organization B showed better results, therefore it can be concluded that the merger would especially benefit the organization A to which the second organization joined.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:53447 |
| Date | January 2010 |
| Creators | POLÁKOVÁ, Miluše |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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