Disability enterprises play an important role in providing equal opportunities to vulnerable people in the labour market. In addition to production and service activities, the disability enterprises employ disabled people and provide an appropriate rehabilitation for them. It is very important that disability enterprises are effective and efficient, because only in this case the employers will be able to fulfil their primary mission, which is employing disabled people. This thesis analyses the effectiveness and efficiency of a selected disabled enterprise Birografika BORI d.o.o. from the perspective of the importance of monitoring efficiency and effectiveness. Therefore, it will be examined how the efficiency and effectiveness changed throughout the selected period from 2016 to 2020. This period was chosen because of the available data, necessary for the analysis and comparison.
On the one hand, the main purpose of this thesis is a presentation of the third sector and disability enterprises, based on literature review, and examination of effectiveness and efficiency of the selected disability enterprise in the period from 2016 to 2020, based on an analysis of efficiency and effectiveness indicators on the other hand.
The goal of the thesis is to identify the characteristics of the third sector, to examine disability enterprises, to identify what makes them different from other enterprises, to determine whether the business of the selected disability enterprise was effective and efficient in the period from 2016 to 2020, to check the hypotheses, and to suggest ways of business improvement.
In the theoretical part of the thesis, a descriptive method is used for studying a concept of efficiency and effectiveness. Indicators for measuring efficiency and effectiveness are presented as well as the third sector and disability enterprises. In the empirical part, the method of analysing the existing financial data is used for analysis of the selected disability enterprise in the period from 2016 to 2020.
In the analysis of the efficiency and effectiveness of the selected disability enterprise, the first hypothesis "A business performance of the selected disability enterprise was efficient in the period from 2016 to 2020" was confirmed according to the productivity indicator, which mostly indicates that the business was productive. The second hypothesis "A business performance of the selected disability enterprise was effective in the period from 2016 to 2020" was partially confirmed, since the enterprise’s profitability was mostly negative.
|