In the thesis we presented and analyzed financing of public institutions in the field of culture. We focused on the comparison between Slovenia and Serbia in the field of culture and on the review and analysis of the activities of the Museum and Galleries of the City of Ljubljana and the Museum of the City of Belgrade. The findings that we obtained from the acclamation of the two countries of the former Yugoslavia in the field of culture are surprising because Serbia is lagging far behind Slovenia in economic development, financial policy and consequently, due to lack of funds, also in the field of culture.
The data for the analysis used in the thesis was obtained from the balance sheets and annual reports of the two institutions for the period from 2011-2015. On the basis of these, we calculated the accounting indicators, which enabled a more detailed analysis of the operations of the institutions. In addition to the accounting data, we also carried out an analysis of the employees, by age, sex and education, and we were surprised by the fact that both institutions had a fixed number of full-time employees for a certain period. We also found that the public institute MGML and MGB are well-established. The revenues of the institutions are increasing each year, also at the expense of growth in revenues from the market activities. The principal and the largest difference found is from the first category of assets, in the balance sheet, with MGML owning a lot of tangible fixed assets (buildings and land) while MGB does not have any of them at all. In general, however, all analyzes and consequent calculations of indicators show that the institutes are more successful in their operations each year.
The purpose of the thesis itself is the presentation of hypotheses and their findings, based on which we came up with certain solutions and resolved many uncertainties and we also confirmed certain previously established facts about the operation of public institutions.
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