Regardless of whether an organization operates in the public or private sector, continuous improvement of operations is a common objective of both sectors. While the private sector primarily focuses on profit generation and business growth, the public sector places greater emphasis on efficiently meeting the needs of users. Performance indicators facilitate a better understanding of various aspects of operations, such as productivity, financial stability, and the ability to meet obligations, and therefore represent an important tool for organizational development.
The purpose of this bachelor’s thesis is to analyze the effectiveness and efficiency of the operations of JKP Brezovica in the period from 2020 to 2024. The analysis focuses on indicators of profitability, cost-effectiveness (economic efficiency), and productivity, as well as other selected financial and accounting indicators. Based on the results obtained, the thesis determines whether the company operated efficiently and successfully during the observed period and identifies which public service performed by the company was the most cost-effective.
The aim of the theoretical part of the thesis is to present the fundamental characteristics of public services, with an emphasis on distinguishing between economic and non-economic public services and the methods of providing economic public services. The aim of the empirical part is to analyze the performance of the public utility company Brezovica and to determine which of the public services carried out by the company was the most cost-effective in the analyzed period.
The purpose of the thesis was achieved, as the analysis showed that JKP Brezovica d.o.o. operated efficiently and successfully in the period from 2020 to 2024. Furthermore, it was found that among the analyzed public services, winter road maintenance services were the most cost-effective during the observed period.
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