Zhodnocení hospodaření vybraných lázní

Abstract

The aim of the bachelor's thesis was to evaluate the management of selected spas in the years 2009-2019 and to propose a possible recommendation to improve the management of this facility. For the purposes of this work, the selected spas are the Horské lázně Karlova Studánka, a state enterprise under the auspices of the Ministry of Health of the Czech Republic. The spa is located in the Moravian-Silesian Region, in the Jeseníky Mountains at the foot of Praděd, and provides spa and wellness procedures in an environment with the cleanest air in the Czech Republic and a unique mountain architectural style. The bachelor thesis is divided into two main parts. The theoretical part defines spa medical rehabilitation care. It specifies the concepts of health, health care, describes the history, current status of the spa and its future and describes the legal form of selected spas. The practical part analyzes the organization and management of the spa. Attention is paid mainly to the description of the spa town of Karlova Studánka, its therapeutic significance and indicative focus, the definition of the subject of business, the structure of the clients and the management of the Horské lázně Karlova Studánka, a state enterprise. As part of the analysis itself, assets, changes in total capital, compounded equity and the amount of external resources are analyzed. An analysis of costs and revenues is performed, the economic result in the monitored period is evaluated. The content of the final chapter is an evaluation of the management of Horské lázně Karlova Studánka, a state enterprise. Based on the results, the Horské lázně Karlova Studánka is evaluated as a prosperous company, which emphasizes quality services, expertise and permanent improvement of the quality of life of patients.