Page 8 - Azerbaijan State University of Economics

THE JOURNAL OF ECONOMIC SCIENCES: THEORY AND PRACTICE, V.78, # 1, 2021, pp. 4-25

Only the secondary grammar schools „Gymnázium“ are included in the presented
research. It was necessary to exclude the multidisciplinary schools or the religious
schools (for example Gymnázium and Industrial school, Gymnázium and
Commercial school). Anyhow the data calculation of the funding on per student
normative basket formula allocation it was necessary to take into account the number of
students in each of the following six programmes that typical gymnasium offers: regular
gymnasium students, upper and lower stages of six-year long and eight-year long
programmes, and sports programme, each number multiplied by the respective
normative amount and all summed up. Table No1 presents the list of selected schools
and number of students.

Table No 1: list of the schools analysed in the present research

school number of students (2020)
1. Gymnázium Uherské Hradiště 939
2. Gymnázium Zlín - Lesní čtvrť 920
3. Gymnázium a Jazyková škola s právem státní jazykové zkoušky Zlín 703
4. Gymnázium Kroměříž 539
5. Gymnázium J.A.Komenského Uherský Brod 466
7. Gymnázium Františka Palackého Valašské Meziříčí 405
8. Gymnázium Ladislava Jaroše Holešov 387

Source: own processing, based on annual reports of the schools

As a matter of fact, the research applies to relatively small group of school entities.
Nevertheless, the selected group is an easily understood and homogenous sample
that could manifest the effect of the changes. The comparative analysis will show if
and on what scale do the changes in financial flows manifest. The comparative
analysis will be conducted for two periods of time. The former 2015-2019 will
simulate the theoretical financial flows distributed to each school according the
principles of student basket formula the latter 2020-2021 will show the flows
calculated on Phmax principal. A particular attention will be paid to funding for
teaching costs as this item serve the research for carrying out the crucial analysis.
The outcomes will be compared and analysed consequently.

The budgeting analysis can be executed from different points of view. For that
reason, the funds intended for salaries of pedagogical staff seem to be the most
relevant items to be analysed and compared. In the presented research a special
attention will be paid to the construction of the former and current school budget
formulas that determine the redeployment of the funds that are intended to cover
salaries of educational staff at secondary schools in the Czech Republic.

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