Zhodnocení výdajů vybraných měst Moravskoslezského kraje do sportu

Abstract

This bachelor’s thesis focuses on the analysis and evaluation of public spending on sports in district towns of the Moravian-Silesian Region in the years 2019–2023. The aim of the thesis is to determine whether current expenditures on sports per capita and their share of the total current municipal budget expenditures are comparable. The analysis employed classification analysis, comparison, and the one-sample Student’s t-test. The average amount of current expenditure on sports per capita in the selected towns during the years 2019–2023 was CZK 1,705. The calculation revealed that the towns of Frýdek-Místek and Nový Jičín did not meet this criterion. The average share of current sports expenditures in total current budget expenditures was 6.8 %. It was found that the towns of Ostrava and Nový Jičín did not meet this criterion. The results show that both the amount and structure of sports expenditures vary among the towns, with some investing significantly more than others. The thesis also takes into account factors influencing public funding of sports through a PEST analysis. The findings may contribute to more efficient allocation of public resources and serve as a basis for decision-making by local governments in the field of sports support.