Dotace ve sportu: Analýza systému financování sportovních klubů na příkladu Panthers Otrokovice

Abstract

The bachelor’s thesis focuses on the financing of sports organisations, which play an irreplaceable role in social life and in promoting a healthy lifestyle. Given the increasing dependence of sports clubs on public support, a substantial part of the thesis is devoted to grant management as a key instrument for ensuring their economic stability. Grant policy represents a complex process which requires a high level of expertise and administrative discipline on the part of club management. The main aim of the thesis is to evaluate the financing structure and the effectiveness of the use of grant funding by the floorball club Panthers Otrokovice in the period 2020–2024. The thesis applies the case study method and analyses secondary data from the financial statements and grant reports of the organisation under review, in comparison with similar sports organisations. The analysis identifies both opportunities and risks associated with financing from public sources and highlights the necessity of income diversification in order to ensure long-term sustainability. The outcome of the thesis consists of specific recommendations for the club management in the areas of strategic planning, risk management in the use of grant funding, and strengthening economic autonomy, reflecting current requirements placed on modern sports organisations.