||This bachelor thesis studies behaviour of elementary schools as economic subjects. The main aim is to observe what effect location and size of elementary schools have on their economic behaviour and opportunities for gaining financial resources. The thesis itself could be imaginarily divided into three parts. The centre stage of the first part is basic terms and rules, that are followed by management of elementary schools. The second part pays attention especially to possibilities of gaining receipts and their usage. The final section of the thesis investigates economic activities of five schools of different size from different parts of Czech Republic.