LAUSR

Culture is an irreplaceable means of transferring information between generations. The development of culture, the cultural environment, and the effect of culture exist over the long term. The results are not shown immediately, whereas the economics of subjects of this area (including theatres) are subject to public control. Public control forces these entities to use public finances efficiently, economically, and effectively. A sample of 11 indicators showing techniques and financial efficiency was chosen to conduct a complex evaluation of the economy of Czech theatres. The importance of the indicators was set by three objective methods used in combination by the Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS) for the evaluation of management. We show significant differences among the results; in our opinion, it is not possible to exactly set the best method that could be applied in general. Every method can potentially serve as a tool for complex comparison among homogeneous groups of theatres of the Czech Republic, depending on the preferences of their founder, in the public sector such as a municipality, region, or state.