Motivation: The authors are interested in the problem of financing of theatres as cultural institutions also because of the arising conflict between the objectives set by the organizers of the institutions, and those managers and artists consider the most important in the public cultural institutions. Aim: The aim of this article is the efficiency evaluation of statutory subsidies granted to cultural institutions in the context of subsidizing rules of these institutions. Results: The system of financing municipal cultural institutions is predominantly based on statutory subsidies from the organizer's budget. Therefore, statutory grants play an important role of creating income and of stabilizing finances of cultural institutions. Their share in the total amount of revenue of the examined cultural institutions persisted at a high level throughout subsequent years of the study period. Although statutory subsidies significantly improve the financial situation of cultural institutions. Those which are using subsidies to a lesser degree, and those whose important source of financing their activities were their own revenues, are characterized by higher efficiency. Unfortunately, the analysis of the data indicates that there is a very small group of institutions characterized by a high indicator of financing.
The research is part of a wider research problem, whose aim is to find an optimal financing model for cultural institutions in Poland. The purpose of this research is to evaluate the performance indicators of municipal and regional theatres in the context of accessibility to cultural public services. The study forms a verification of previously distinguished indicators of the effectiveness of cultural institutions with a general direction: how to find an optimal financing model of public dramatic theatres. The current research problem is the accessibility of public dramatic theatres in the absence of criteria for the allocation of statutory subsidies. We hypothesise that the absence of criteria for the allocation of statutory subsidies highly diversifies the accessibility of performing arts organisations. The object of study is public dramatic theatres in Poland in the period 2011–2015. We investigated the indicators having an impact on the level of accessibility of public theatres. The statistical methods used allowed us to identify criteria affecting availability. These criteria are recognized in the literature. In addition, we indicate the level of diversification of accessibility by individual public theatres.
The aim of the presented study is a comparison of the effects of the operational activity of city and regional cultural organizations in the context of accessibility. The studies are also an attempt to find indicators (variables) determining the most effective financing methods for operational activity of cultural organizations. For this purpose, determining indicators were identified, which drive the efficient activity of theaters.The authors share the view that accessibility is the main factor determining the effectiveness of public cultural services. Hellwig's method of the capacity of indicators' information and development was used to identify efficiency drivers for cultural institutions. Classification based on financial and operational metrics led to the best organizations that can play a model role.
Institutions (theatres) evaluated in this paper are mediators of an unrepeatable interpretive art and they need funds from public resources of different government levels to ensure their activities. The aim of the present paper is to evaluate the efficiency of theatre management of 93 evaluated public theatres in the Czech Republic and Poland through 11 indicators. The evaluated weights of chosen indicators were determined by the Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS), in combination with the chosen objective method for determining the importance of indicators. From the results it is evident that big multi-genre theatres producing more genres of interpretive art (drama, opera, ballet, musical) with a bigger number of employees had the worst results in both states.
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