Dopady pandemie koronaviru v účetnictví na podnikatelské subjekty

Abstract

This bachelor thesis addresses the issue of the Covid pandemic and the Covid programs that were supposed to support business entities in this difficult time. The goal was to evaluate and analyse the impact of the pandemic on different business sectors and the usability of selected Covid programs. The analysis was carried out by means of a questionnaire survey in which 67 entrepreneurs, natural persons, participated. The results show that the vast majority of entrepreneurs have used at least one of the Covid programs. Some were more useful to them and some less so. According to the results, the pandemic had a negative impact on most areas of business. However, some were given the opportunity to develop. The Covid pandemic hit the whole world unexpectedly, so no one was prepared for its consequences. One of the most affected areas was the economy of the state. Throughout the pandemic, there were many measures in place to both minimize its impact on the economy and to mitigate the spread of the disease. However, there are certainly areas that could be learnt form and dealt with differently in another similar situation.