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Ekonomická analýza nákladů a výnosů při péči o lesní a nelesní ekosystémy a ostatní činnosti Správy KRNAP
Khol, Martin
This diploma thesis deals with the cost-benefit analysis in care of forest and non-forest ecosystems and other activities of The Krkonoše Mountains National Park Administration in the period from 2003 to 2014. Other potential incomes are designed based on an assessment of the economic situation in the organization. Existing informations concerning economics and management, including functioning of contributory organisations, are summarized in the literature review. Management evaluation during reporting period is followed by proposing the new income options and cost reduction possibilities. The aim is to achieve a positive economic result while respecting the principles of nature protection.
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Economic analysis of the selected allowance organization
Jašková, Eva ; Čermák, Jiří (advisor) ; Slaboch, Josef (referee)
In theoretic Part of this Work are specified Allowance Organization within the Framework of National Economy with the emphasis on specific Function of Public Sector and Public Goods. Briefly are described both Types of Allowance Organization and how works theirAccounting. Specific Properties are showed off in Comparison with other Business Subjects.
In practical Part is firstly described particular Allowance Organization ZŠ a MŠ Dolní Břežany forward for the historical Development and forward for the inner Workings, including personal Workforce. There is also specified Key Uneconomic Activity (Education), witch depends on Institutor and Economic Aktivity. For Economy Analysis are used Budget Report Cash-Flow in particular Years, Balance Report taking into most important Items of Financing and Profit and Loss Account separately for Key Uneconomic Activity and Economic Activity.
ZŠ a MŠ Dolní Břežany belongs in last Years to rapidly developing Schools with trying to improve Quality of Education and School is succesfull in that besides because of Projects from European Unit. School is trying to improve also Internal Functioning, which relates with Improving Accounting, which is investigated. Potential Suggestions and Recommendations and Conclusions are in the End of the Work.
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Income analysis of the selected municipality
Perglerová, Pavlína ; Čermák, Jiří (advisor) ; Stará, Dana (referee)
This bachelor thesis deals with analysing revenues of a selected municipality.
An analysis and comparison of revenues of the municipality of Broumy in years
2000-2014 is carried out here. The first section provides theory background and defines the essential terminology regarding the concerned topic such as public administration, local government, revenues and budget. This part provides the basis for the following paper.
The practical section begins with giving the selected municipality characteristics and then looks into analysis of particular revenues of Broumy in years 2000-2014.
Tax revenues are dealt with in detail and they are compared with preceding year.
Then the changes of budget assignment of revenues are mentioned. The progress
of the municipal revenues in total in the specified time period is illustrated in the final part of the paper where the possible reasons for the most important revenues oscillations
are explained.
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Analysis of Economy of chosen agricultural Subject
Kánská, Pavlína ; Brožová, Ivana (advisor) ; Ivana, Ivana (referee)
My thesis is the analysis of the selected agricultural subject. Its aim is to assess the overall economic situation Sloveč Agricultural Society, Inc. in the years 2010 - 2014. The assessment was used for financial analysis, particularly analysis of absolute, differential and ratios. Furthermore, the assessment of the creditworthiness of the company using the index IN05. The work is divided into two parts, the theoretical and practical part. In the theoretical part are defined basic information on economic analysis, also characteristic of financial analysis, its users, data sources and methods used by selected indicators, which were subsequently used in the practical part. In the practical part was characterized by the company for which the analysis of management. They were then used selected methods of financial analysis for the company and the conclusions drawn and evaluation.
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Budgeting Process and Economy Analysis in a chosen Municipality
Staněk, Miroslav ; Stejskalová, Irena (advisor) ; Kubová, Olga (referee)
The subject of the thesis, the course of the budgetary process and economic analysis of Pelhřimov indebtedness of the town and the effect of this moment of crisis to profit center. On the basis of theoretical facts and practical findings was analyzed past financial management of the city in 2006 - 2009. The thesis concentrates especially on the most significant budget item, which means they come from and derive income. In the end was analysed financing of municipal budget, debt and built the financial outlook.
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Financování příspěvkových organizací v konkrétních podmínkách CSOP v Praze 10
Hejný, Pavel ; Mejzlík, Ladislav (advisor) ; Takáčová, Hana (referee)
1.Terminologie a klasifikace v neziskové oblasti. 2. Daňové aspekty neziskových subjektů. 3. Příspěvkové organizace, jejich charakteristika, účetnictví, fondy. 4. CSOP v Praze 10, historie, služby, jež poskytuje, sociální zákon. 5. Rozbor hospodaření za roky 2002 ? 2006: hospodářský výsledek, hlavní činnost, doplňková činnost, fondové hospodaření, vertikální a horizontální analýza aktiv. 6. Závěr
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Financování příspěvkových organizací v podmínkách Muzea v Semilech
Fejfarová, Zdeňka ; Řezáčová, Štěpánka (advisor) ; Rutová, Hana (referee)
Diplomová práce se zabývá specifiky financování a hospodaření příspěvkových organizací. Mapuje současný stav teoretického přístupu k financování a účetnictví příspěvkových organizací, odlišnosti příspěvkových organizací zřizovaných státem a územními samosprávnými celky a podrobněji se věnuje problematice tvorby a využití fondů. Úvod do praktické části tvoří exkurz do oboru muzejnictví a představení Muzea a Pojizerské galerie v Semilech. Samotná praktická část obsahuje rozbor hospodaření muzea ve třech po sobě jdoucích letech, jedná se o rozbor nákladů, výnosů, celkového výsledku hospodaření a tvorby a čerpání fondů. Hlavním výsledkem diplomové práce je důkaz potřeby financování z rozpočtu zřizovatele, obtížnosti financování veřejně prospěšné služby s omezenými prostředky a ukázka, že díky specifikům ve financování a nedostatečné kontrole tohoto financování, dochází v příspěvkových organizacích k podvodům a nedbalostem.
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