Účetní vykazování, oceňování a inventarizace majetku divadla

The diploma thesis focuses on the area of contributory organisations set up by local authorities and their specific position in asset management. The work is applied to the setting of Prague theatre institution - Divadlo pod Palmovkou, whose founder is the capital city of Prague. The aim is primarily to identify the ways in which the selected theatre acquires, inventories and depreciates the assets. The work is divided into two parts. In the first part, attention is paid to theoretical knowledge about the public sector and its impact on culture and contributory organisations. At the same time, the different forms of culture support and the specificities distinguishing contributory organisations from business entities are described. In the practical part, Divadlo pod Palmovkou is presented together with the definition of its activities, financing and management of the assets. The analysis carried out and the information gathered show that Divadlo pod Palmovkou manages the entrusted assets from its founder, while being entirely dependent on its decisions.