Course: Economics of non-profit organizations

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Course title Economics of non-profit organizations
Course code KDT/FU092
Organizational form of instruction Lecture + Lesson
Level of course Master
Year of study not specified
Semester Summer
Number of ECTS credits 2
Language of instruction Czech
Status of course Compulsory
Form of instruction Face-to-face
Work placements This is not an internship
Recommended optional programme components None
Lecturer(s)
  • Machová Adéla, MgA. Ph.D.
Course content
The course introduces the economics of cultural non-profits 1. Introduction to the economics of non-profit organizations and basic terminology. 2. The specifics of the economy in the field of culture and art and the economic reasons for the existence of the cultural economic sector. 3. Typology of non-profit organizations in the Czech Republic ? development and comparison, current legislative framework, legal forms of NO. 4. Multi-source financing and financial balance sheet. 5. Management of the economic agenda in a smaller non-profit organization and cash-flow planning, the structure of the financial plan. 6. Managerial accounting (balance sheet, balance sheet, profit, loss). 7. Basic insight into accounting and its processes. 8. Possibilities of financing cultural institutions in the state and civil sector - introduction to fundraising tools, analysis of opportunities - creation of a fundraising plan. 9. Fundraising of cultural organizations - definition and methods of work, grant applications, grant cultural project. 10. Project application ? project phases and financial planning. 11. Economic issues in the production of a cultural event.

Learning activities and teaching methods
unspecified, unspecified
Learning outcomes
The course presents the economics of cultural non-profit organizations (NPOs) in the context of the market and economic entities, introduces the audience to the legal forms of NPOs and the possibilities of their multi-source financing. Focuses to the diverse aspects of NGOs in the civil and public spheres due to their main characteristic of non-profitability. It also focuses on financing options and budget planning, therefore it also introduces its listeners to basic accounting specifics, the grant agenda and financial planning.
The gained capabilities constitute an encompassment and an aquirement of knowledge and experience in the subject and are aimed at a profile´s fulfilment of the graduate of the given field of study.
Prerequisites
The gained capabilities constitute an encompassment and an aquirement of knowledge and experience in the subject and are aimed at a profile´s fulfilment of the graduate of the given field of study.

Assessment methods and criteria
unspecified
1. Fulfililing partial tasks and assignments throughtout the semestr 2. Active participation in the Studio tutoring
Recommended literature
  • DURHAM, S. Rozvíjanie značky neziskovej organizácie. Voices, Bratislava, 2012.
  • GEORGE, A. The curator's handbook: museums, commercial galleries, independent spaces.. Thames & Hudson, London, 2015.
  • ORRELL, D.; SEDLÁČEK, T. (eds.). Soumrak Homo Economicus. Nakladatelství 65. pole, Praha, 2012.
  • SBÍRKA ZÁKONŮ. Zákon č. 304/2013 Sb. O veřejných rejstřících právnických a fyzických osob..
  • SBÍRKA ZÁKONŮ. Zákon č. 89/2012 Sb., občanský zákoník.
  • SMOLÍKOVÁ, M. (ed.). Management umění. VŠUP, Praha, 2008.
  • ŠEDIVÝ, M.; MEDLÍKOVÁ, O. (eds.). Úspěšná nezisková organizace. Grada, Praha, 2017.
  • VÍT, P. Praktický právní průvodce pro neziskové organizace: podle nového občanského zákoníku. Grada, Praha, 2015.
  • VRZÁČEK, P. Krabička poslední záchrany pro neziskové organizace: manuál managementu neziskových organizací.. Togga, Praha, 2018.


Study plans that include the course
Faculty Study plan (Version) Category of Branch/Specialization Recommended year of study Recommended semester