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EN
The third sector plays a creative and growingly visible role in the creation of current economic conditions. The sector itself is dominated by non-profit subjects, which have to carry out non-standard goals for market economy. Thus, their main financial prerequisite is to balance their income and expenses. Due to these assumptions, NGOs stray away from classic, accrual basis of financial effectiveness and develop a principle of management based on cash efficiency. Therefore, it is crucial to analyze an alternate objective of NGOs through the construction of alternative objective function, which can be based on the desire to generate economic value added, which in turn exists in a plethora of forms. Hence, the necessity of research on the subject. An exemplary research may be carried out on the process of realizing the aforementioned alternative objective in the sphere of public transport organized by local governments, which create local transport policy. Research into the nature of objective function and alternative objective functions of NGOs grants the possibility to point out typical and characteristic methods of financial effectiveness evaluation upon the third sector subjects
EN
The complexity of collective public transport processes has caused the legislators of EU countries to create permanent regulations concerning the functioning of both organisers and operators of these services. Due to the fact that the organisation of public transport generally lays in the hands of either a local government unit or the minister of transport, a legal person which shall execute the operational tasks of public transport should be appointed. A management board, either in the form of budgetary unit or individual department, usually takes care of the organisation of urban public transport. Local government units are as a matter of fact non-profit organisations which function within the framework of committed budget. This rule also applies to local organisations, which work towards communities. Therefore, a cognitive problem arises - could non-government organisations carry out certain special tasks of local collective public transport and if so, to what extent and how specialised would they have to be. This issue has a significant applicatory value of the possible provision of conditional guidelines of functioning. Those, in turn, could contribute to a strategy for a diversification of roles of public life organisers precisely through the activity of NGOs.
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