Zpracování podnikatelského plánu pro založení doutníkového klubu

Abstract

This thesis deals with the design and implementation of a business plan for the establishment of a cigar club in the Czech Republic in the form of a registered association. The main objective is a thorough analysis of the market environment, the competitive situation, the relevant legal and legislative framework and the economic aspects of the project. Based on these analyses, the overall feasibility and long-term sustainability of the proposed project is assessed. The work is structured into several thematic units. The first part presents the motivation for the establishment of the club, which is based on the growing demand for exclusive social experiences and culture associated with the consumption of premium cigars. The characteristics of the target group are defined, current trends in cigar consumption are described and the social and community aspects that can contribute to the attractiveness of the project are highlighted. These considerations are followed by a market analysis that maps existing businesses operating in the segment. Their strengths and weaknesses, pricing policies and distribution channels are identified. The legal part of the thesis focuses on the framework conditions for the activities of a registered association in the field of tobacco products. It takes into account the current Czech legislation concerning hygiene requirements, taxes, fees, and specific regulations governing the distribution and consumption of tobacco. Special attention is paid to the regulatory framework created by the Ministry of Health and the European Union institutions. The economic part of the work is based on a financial model based mainly on monthly membership fees. The main cost items include rent and equipment of club premises, staff expenses, marketing activities and provision for unexpected expenses. A sensitivity analysis confirmed that reaching a tipping point is realistic, provided that at least 118 active members are recruited in the first two years and stable cooperation with distributors of premium brands is established. The conclusion of the paper shows that the project is legally feasible and economically viable, but significant risks have to be taken into account. These stem mainly from the strict regulatory requirements and the moral issues involved in promoting smoking-related activities. It is therefore recommended to establish strategic partnerships with key players in the tobacco industry.