Hodnocení hospodaření rybářského spolku

Abstract

The bachelor thesis deals with the evaluation of the economic performance of the local branch of the Czech Fishing Union in Hustopeče nad Bečvou. The aim of the thesis is to assess economic stability and resource efficiency within the specific environment of the non-profit sector through financial analysis and strategic evaluation. The theoretical framework defines the legal and economic status of associations in the Czech Republic and presents methodological tools for financial health analysis, focusing on entities whose primary purpose is not profit generation. The practical part focuses on the interpretation of data from financial statements for the monitored period, utilizing cost and revenue analysis along with selected financial ratios of liquidity, activity, and indebtedness. These calculations allow for the identification of trends in cost and revenue items and an assessment of the association's ability to meet its obligations. A comprehensive view of the organization is complemented by a SWOT analysis, which synthesizes financial results with internal factors and external influences shaping the association's activities. The result of the work is a comprehensive evaluation of the organization's financial condition and the formulation of recommendations for streamlining its future management.