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Financial analysis of the volume of costs in the prison system in the Czech Republic from 2000 to the present day
Pechar, Ondřej ; Zeman, Karel (advisor) ; Zajíček, Miroslav (referee)
The main aim of this thesis is to conduct a financial analysis regarding the development of the volume of costs in the prison system at the Czech Republic from 2000 to the present day. Furthermore it will focus on the correlation between the costs of the prison system and the number of prisoners during the observed period. This topic is important as it reflects the long-term problem of imbalanced state budget and effort in decreasing of the public outlays. Nowadays, the prison service financing and its efficiency cause conflict situation on the political scene in the Czech Republic. In the theoretical part of this thesis, state budget, its structure, process of its creation and approval, will be defined. Furthermore, the manner, how the volume of prison service founds is divided and how is this budget used, will be described. Practical part will comprise an analysis based on funding development and costs of the prison service in the Czech Republic from 2000 to the present day. The analysis will be aimed at the following economical and non economical parameters. The economic ones will define the development of the costs of the prison service, the development of average costs per prisoner, the development of personal costs, the development of investment costs and the correlation between the costs of prison service and number of prisoners during the observation period. Non economical ones will involve the development of the number of prisoners, the development of the number of prison service staff and the development of the number of prisons.
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