Ocenění sportovního klubu SK Sigma Olomouc, a.s.

Abstract

This diploma thesis deals with the evaluation of the sports club SK Sigma Olomouc, Inc. by means of the substance method. In three chapters, it gradually analyses the theory of pricing - its theoretical problems as well as the methods used for the price estimation of a sports club. Next, the characteristic of the company is introduced - first of all its main subject of enterprise and activities. The last chapter deals with the actual valuation of the sports club by means of the substance method. One of the most importent points here is the evaluation of the sportsmen. They constitute an integral part of a sports club. The sportsman evluation is particularly important because it may increase or decrease the assessed value of the company as a result.