Rozpočet vybrané nestátní neziskové organizace

This thesis addresses the topic of budgeting in non-governmental non-profit organizations, using a specific organization operating in the field of social services as an example. The theoretical part focuses on the general concept of budgets, their role in financial management, and presents budgetary statements. It further characterizes non-governmental non-profit organizations, the field of social services, and the specific aspects of controlling in the non-profit sector. The practical part follows with an analysis of the observed non-profit organization, its funding sources, and its budgeting methodology. Subsequently, the effectiveness of the current budgeting process is evaluated. The thesis concludes with specific recommendations and optimization proposals aimed at improving the organization’s financial management.