Komplexní finanční analýza vybraného sportovního klubu a její využití pro rozhodování managementu

Abstract

The aim of the bachelor’s thesis is to evaluate the financial situation of a selected sports club based on the results of a financial analysis conducted for the period 2020–2024 and to formulate recommendations for the management’s decision-making process. The thesis is divided into a theoretical and a practical part. The theoretical part focuses on the issue of financial analysis, financial statements, users of financial analysis, and selected methods of financial analysis. The practical part contains the characteristics of the analyzed sports club and subsequently the financial analysis of the organization itself. Within the thesis, horizontal and vertical analyses of financial statements and ratio analysis focused on activity, liquidity, profitability, and indebtedness were carried out. Based on the results of the analysis, the main factors influencing the club’s financial performance were identified, and recommendations aimed at stabilizing financial management and improving the efficient use of financial resources were formulated, for example through more consistent cost control and more effective financial resource planning.