Využití manažerského účetnictví pro řízení neziskové organizace

The aim of this bachelor thesis is to evaluate the possibilities of using managerial accounting in the management of a non-profit organization on a specific example and to compare a non-profit organization with commercial entities using managerial accounting techniques. In the theoretical part, the thesis deals with the characteristics of non-profit organizations and a summary of management accounting knowledge relevant for the rest of the thesis, especially the analysis of costs and revenues of non-profit organizations, followed by an explanation of the activities and organizational structure in the selected non-profit organization, which is necessary for understanding the rest of the thesis. The practical part deals with the application of the methods in the selected organization – Junák, Český Skaut, z.s., where the author has been working for a long time. Part of the thesis deals with the collection and evaluation of data about the performance of volunteers in the organization. Based on this data, the benefits of volunteering are explained in the following chapter and the outputs are compared with the range of commercial entities focused on work with children, their development and education.