Economic evaluation of selected non-profit entity

Eliška Černá

Bachelor's thesis

Abstract:

The thesis is focused on economy of nongovernmental nonprofit organization. The main goal is to characterize the financial operations of the base unit of the registered association Pionýr z.s. The work is divided into theoretical and practical part. First of them, theoretical one, is dedicated to definitions and characterization of nonprofit organization, implementation of nonprofit sector into czech legislative and connection to European Union. Than there are information about recodification of civic law. In this part I also briefly describe accounting and taxes, which are connected to registered associations. The last part of the theoretical section is dedicated to show, how nonprofit sector is financed. In the second part, the practical one, there is characterized organizational subunit Pionýrská skupina Veteráni Kladno. In this part there are analyzed incomes and expenses of the group through one year. In the second section of practical part, there is shown financial part of multiple-day event and primarily how the procedure of counting and getting subsidy looks like. In whole thesis are information about different types of subsidies, grants and funds. In my conclusion are my oppinions about the systém of subsidies in the Czech Republic. In last part there is a recommendation, which are the alternative ways of getting money.

Keywords

Nonprofit organization, Recodification, Financial analysis, Ministry of education, youths and sports, Financial statement, Subsidy, Volunteering, Pionýr z.s., Income taxes, Funds, Costs

Language used: English

Date on which the thesis was submitted / produced: 14. 3. 2016

Thesis defence

• Supervisor: Ing. Petr Procházka, MSc Ph.D.

Czech University of Life Sciences Prague

Faculty of Economics and Management

Bachelor programme / field:
Economics and Management / Economics and Management