EFFICIENCY MEASURES OF CULTURAL ORGANIZATIONS

Abstract

This paper is focused on the issue how to measure efficiency of culture organizations in the Czech Republic. Majority of culture businesses works as non-profit organizations and many of them are set up as contributory organizations by public authorities. This paper investigated only theatres as one example of culture units because organization focus influences performance, results and selection of efficiency indicators. Valuated indicators have been chosen according literature review and data availability which is the limited factor. The efficiency of the Czech theatres in years 2009 and 2010 is described by absolute indicators as revenues from ordinary activities and total costs and by relative indicators represented by autarchy ratio (proportion of self financing) and capacity utilization ratio which shows the basic function fulfilment. The theatres are very heterogeneous group due to their specific founders and legal forms and therefore the theatres are divided into two groups – governmental and non-governmental. The time development of both groups is compared and we are able to detect which group is improving faster.

DOI: http://dx.doi.org/10.5755/j01.em.18.3.4260