Analýza a zhodnocení dopadů pandemie COVID-19 na vybraný podnikatelský subjekt působící v gastronomickém odvětví

Abstract

This work deals with the economic and accounting impacts of the COVID-19 pandemic on business entities in the Czech Republic. It focuses on the characteristics of selected measures taken to support the business sector, as well as on the analysis of accounting and tax aspects of domestic measures according to current Czech accounting and tax legislation. The primary goal of the diploma thesis is to analyze and subsequently evaluate the impact of these measures on the selected business entity of the gastronomic industry. It was found that this company was not hit too hard by the pandemic and, paradoxically during the crisis period, for the first time in its history it achieved a positive profit. In the future, this company can be recommended to create financial reserves or optimize the structure of employment contracts.