The master thesis deals with the evaluation of the management of Technical services Rosice allowance organization. The aim of this thesis is based on a thorough analysis of the revenue and expenditure side of the budget of the selected organization to evaluate its operations and propose partial measures that will optimize costs and increase revenue. The first part of the thesis discusses the theoretical knowledge. The second part analyzes the revenue and expenditure of the organization and evaluates the management of the organization. The third part contains suggestions and recommendations for improving the management of budgetary organization Technical Services Rosice