Vyhodnocení účinnosti podpory státu v době pandemie koronaviru na příkladu vybraných společností

Abstract

This diploma thesis is focused on the evaluation of the effectiveness of state aid during the coronavirus pandemic on the example of selected companies. The aim of the thesis is to compile an overview of subsidy programs designed for business entities as well as the evaluation of the effectiveness of state aid based on a comparison between two selected companies. Moreover, it offers recommendations for the future elimination of unforeseen risks. In the theoretical part, there are first introduced the basic concepts of business, the impacts of environmental influences on business, the definition of basic financial indicators and their importance for the company development as well as the concept of public support. The practical part is defined by an overview of specific types of state aid during the coronavirus pandemic and the conditions for drawing this support. There is a comparison between the selected companies generating an analysis that evaluates the effectiveness of state aid. Finally, there are suggestions and recommendations for chosen companies indicating measures that could be implemented in order to eliminate possible business risks in the future.