Komparace hospodaření vybraných mateřských škol zřízených různými městskými částmi hlavního města Prahy v letech 2019 a 2020

The aim of the bachelor thesis is to compare the management of selected kindergartens established in the city districts of the capital city of Prague 2, 4, 8 and 11 in 2019 and 2020, including quantification of the effects of the coronavirus pandemic. Furthermore, the work disproves the hypothesis that actually collected school incomes of all monitored kindergartens in 2020, affected by the coronavirus crisis, decreased by more than 35 % compared to 2019. The actually collected income includes selected tuition fees, gifts and additional activities (hobby groups and rental of premises). Income decreased by more than 35 % in kindergarten in Prague 4 (specifically by 36 %) and in Prague 8 (almost by 42 %), and only within the selected tuition fees, which were not collected during school closures. Other types of income were not significantly affected by the coronavirus pandemic. The theoretical part deals with economic and regional theories into which the topic of the work fits. It is also acquainted with the public sector and contributory organizations, which include education. The chapter focuses on both systems, therefore on system of financing schools and on regional education. At the end of the theoretical part, important concepts are defined and the methodology of writing the practical part is described. In the practical part, a comparison of the management of four selected kindergartens established by the city districts of the capital hl. m. Prague is made on the basis of provided data. The work also finds an inconsistency in determining the amount of tuition, the contribution from the founder per 1 child and the amount of the contribution from the founder, into which some schools include subsidies in a considerable amount, which distorts the entire amount of the contribution. There is no uniform methodology for determining these amounts. Due to this finding, a universal formula is created to determine the amount of tuition for kindergartens with and without summer operation. The coronavirus pandemic and its impact on management had a different influence on selected institutions. Kindergartens in Prague 2 and 11 did not intervene almost at all. All extra costs associated with the purchase of disinfectants and protective equipment were covered by subsidies from ÚZ 127. The Kindergarten in Prague 4 felt the impact of covid in terms of management significantly. Due to lack of funds, it was unable to purchase the usual amount of educational material. The kindergarten in Prague 8 experienced a lack of funds in the previous year, but the pandemic exacerbated this poor situation. The recommendations given at the end of the practical part will help to solve some discrepancies that were revealed by the work.