Vyhodnocení dopadů pandemie COVID-19 na výsledek hospodaření vybraného podnikatelského subjektu

Abstract

The bachelor thesis deals with the identification and subsequent evaluation of COVID-19 pandemic impacts on economic result of selected budiness entity. The first part explains the concepts, which are related to costs, revenues and profit. The second part briefly indroduces the selected business entity and its economic results are calculated in years 2018–2021. Furthermore, this part focuses on the analysis of COVID-19 pandemic impact on the amount of costs, revenues and economic results of the selected business entity. In this bachelor thesis the methods of description, analysis, deductions and comparison are used. From calculations and the performed analysis, it was found out due to the pandemic, that the entity's costs decreased by 5 % on average year-on-year, as well as revenues decreased on average by 5 % year-on-year. The economic result decreased by 11 % on average year-on-year. Chart of accounts and a description of the situation in connection with COVID-19 deaease in the Czech Republic are in attachment.