BKV_ERNO Economy and Management of Non-profit Organisations

Faculty of Economics and Administration
Spring 2021
Extent and Intensity
26/0/0. 8 credit(s). Type of Completion: zk (examination).
Taught online.
doc. Ing. Vladimír Hyánek, Ph.D. (lecturer)
Ing. Jakub Pejcal (lecturer)
Guaranteed by
doc. Ing. Vladimír Hyánek, Ph.D.
Department of Public Economics - Faculty of Economics and Administration
Contact Person: Jana Biskupová
Supplier department: Department of Public Economics - Faculty of Economics and Administration
Sat 6. 3. 8:00–11:50 P104, Sat 13. 3. 8:00–11:50 P104
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
The course focuses on a practical analysis of the specific characteristics of non-profit sector organisations, based on various types of their activity and methods of their funding, and presented through the following topics: reasons of existence, typology of organisations, mission, functions, processes, complex economy - utility, performances, costs, receipts, calculations, prices, taxes; norms, provisions, limits, standards; budgeting, fundraising; investment, innovation, efficiency, management - planning, organising, control, personnel policy, leadership, external environment - marketing;
Students will be able to understand and explain the specifics of the nonprofit sector and nonprofit institutions, including the managerial, financial and marketing methods and instruments.
Students will be able to define, analyse and judge the relations among particular sectors.
According to the character of the nonprofit subjects they should be able to make reasoned decisions about fundraising strategies, efficiency improvement and managing the volunteers.
Students will be also able to evaluate the financial and social sustainibility of the concrete organization.
The subject matter of lectures is developed further in seminars, and illustrated with concrete cases of different non-profit organisations. Prerequisites for studying the subject include Public Economics , Economics of the Public Sector and partly Corporate Economics (comparison of running a company in profit and non-profit sectors).
Learning outcomes
After successfully completing his/her studies the graduate is able to:;
- explain the principles of behavior and the functions of a nonprofit organization;
- explain the basic principles and problems of the theoretical approaches to the non-profit sector;
- understand the principles of financing the non-profit sector;
- design an optimal sustainable marketing and fundraising strategy;
- orientate themselves in a complex field of social and economic relations involving non-profit organizations;
- establish a non-profit organization or a social enterprise;
- create a project proposal or an application for the financial support;
  • Thematic plan of tutorials:
  • 1. Basic information about the course. Definition of functions of the non-profit sector in the national economy. Different approaches to defining the non-profit sector.
  • 2. History of the non-profit sector. NGOs in economic theories.
  • 3. NGOs in international comparison. Economic indicators, employment, regional patterns of the non-profit sector.
  • 4. Mission, objectives, functions, and activities of NGOs.
  • 5. Legislation of non-profit organizations.
  • 6. Financing of non-profit organizations. State subsidy policy. Fundraising. Preparation of projects. Financing of NGOs from EU structural funds.
  • 7. Management, marketing, communication and PR for NGOs. Strategic planning in NGOs.
  • 8. Accounting, taxation, audit, calculation for NGOs.
  • 9. The economic dimension of voluntary work in the non-profit sector.
  • The tutorials are based on the given topics. Control tests at   7. and week 13 are required (see course completion conditions).
  • Lectures/tutorials are divided into blocks.
    required literature
  • HYÁNEK, Vladimír. Neziskové organizace: teorie a mýty. (Nonprofit Organizations: Theories and Myths). 1st ed. Brno: Masarykova univerzita, 2011. 132 pp. ISBN 978-80-210-5651-0. doi:10.5817/CZ.MUNI.M210-5651-2011. info
  • SKOVAJSA, Marek. Občanský sektor : organizovaná občanská společnost v České republice. Vyd. 1. Praha: Portál, 2010. 372 s. ISBN 9788073676810. info
    recommended literature
  • REKTOŘÍK, Jaroslav, Vladimír HYÁNEK, Simona ŠKARABELOVÁ, Růžena LUKÁŠOVÁ, Jiří WINKLER, Hana JURAJDOVÁ, Jarmila FOJTÍKOVÁ and Zuzana PROUZOVÁ. Organizace neziskového sektoru. Základy ekonomiky, teorie a řízení. (Organizations of non profit sector. Basics of economy, theory and management. Second updated edition.). Třetí. Praha: Ekopress, s.r.o., K Mostu 124, Praha 4, 2010. 188 pp. Není uvedeno. ISBN 978-80-86929-54-5. info
Teaching methods
tutorials, class discussion, group projects, readings, online consultations
Assessment methods
Credit requirements include elaborating a management project in a selected non-profit organization. The course is concluded with an oral exam. Students are eligible to take the exam provided that they fulfill the condition of writing and presenting a seminar paper.
Students are required to pass online midterm and final tests to be eligible to take the oral exam.
If students commit a prohibited act, such as using various forbidden tools, cribbing, taking out any part of the exam or any other cheating, the teacher is allowed to interrupt an exam and to grade a student with F, FF or FFF according to the seriousness of the offence. The mentioned procedure relates to all the activities that are included in the final evaluation of the course (seminar work, essays, tests etc.).
Language of instruction
Further comments (probably available only in Czech)
Study Materials
The course is taught annually.
Information on the extent and intensity of the course: tutoriál 8 hodin.
The course is also listed under the following terms Spring 2010, Spring 2011, Spring 2012, Spring 2013, Spring 2014, Spring 2015, Spring 2016, Spring 2017, Spring 2018, Spring 2019, Spring 2020.
  • Enrolment Statistics (recent)
  • Permalink: https://is.muni.cz/course/econ/spring2021/BKV_ERNO