Ocenění sportovního klubu

Abstract

The aim of this master thesis was to set the market value of the sports club HK 36 Skalica. For this purpose, the valuation based on the analysis of assets using the substance value and later interview with the management were used. The master thesis is divided into three main parts. The first part is focused on theoretical principles of valuation. In this part, the emphasis is put on the enterprise and its value and also on process and methods of valuation. The second part contains the characterization of the chosen sports club HK 36 Skalica, i.e. its history and structure. Also the strategic and financial analyses were used to describe the hockey club properly. In the last part, the theoretical knowledge was applied into the practical level by making a valuation of the chosen hockey club. The goal, which was set at the beginning of the thesis, was accomplished. The total value of HK 36 Skalica was set on 2 437 788 €.