Rozbor financování sportovního klubu

Abstract

The aim of this bachelor thesis is to analyse the individual sources of financing of the sport club 1. SC Vítkovice Oxdog. The emphasis is put on evaluating reserves for gaining support and other revenue as well as on the analysis of the possible expense reduction of the sport club. In order to achieve the aims of the thesis, two data collection methods have been used, namely the personal interview with the 1. SC Vítkovice Oxdog club manager and looking into the financial statements of the club, the cash flow statement in particular. After collecting the essential revenue and expense data of the last five years of the club money management, the analysis of financing and its evaluation have been carried out. The result of the thesis is the revenue and expense comparison and the assessment of the company’s liquidity. In terms of revenue, the club is fundamentally dependent on grants, especially from the budget of the Moravian-Silesian Region, the City of Ostrava and also on the revenue from levies on lotteries. The largest expenses are spent on renting the hall, employee salaries, and also on supporting the youth. Over the last five years the club has always been in the black, making a profit of hundreds of thousands. The conclusion of the thesis proposes specific steps which could lead to an increase in profits. In the short term, it could be effective for the club primarily to increase entrance fees, or to change the venue for home games, or to create a closer connection with fans by means of various exhibitions, etc. In the long term, the stress should be laid on the professionalisation of floorball.