Hospodaření vybrané sportovní organizace

Abstract

This bachelor thesis deals with the financial management of a selected sports organization in the years 2021–2025. The aim of the thesis is to evaluate its financial management and financial stability. The theoretical part focuses on sports management, financial management, the financial operation of sports organizations, financing possibilities and sponsorship. The practical part deals with an anonymized football club operating as an association. Internal accounting data of the organization were used for the analysis, mainly the balance sheet and the profit and loss statement. Horizontal and vertical analysis were used, together with liquidity, indebtedness and net working capital indicators.

The results showed that the organization recorded a negative economic result in the last two analysed years, which was covered by results from previous years. Nevertheless, the organization has high liquidity, low indebtedness and sufficient financial resources for its regular operation. Therefore, the organization can be considered financially stable. At the same time, it is necessary to take into account that its financial management is strongly influenced by the uncertainty of some revenues, especially subsidies, donations and membership fees. In the future, the organization should therefore strive for more effective financial planning despite revenue uncertainty, continuously monitor the development of costs and strengthen its marketing activities, which may contribute to better presentation of the organization and potentially help obtain additional support.