Finanční analýza hokejového klubu

Abstract

This master thesis deals with financial analysis of the ice – hockey club. The theoretical part explains basic concepts the focus on a financial analysis. It was defined the concept of financial analysis, it comes with classification and description of selected methods of financial analysis. The practical part deals with the financial analysis of the Hockey Club Vítkovice Steel. It is applied horizontal and vertical analysis of the balance sheet, income statement and horizontal analysis of the statement of cash flow. The financial health of Hockey Club is evaluated by analysis of financial ratios, analysis of deviations and risks. The economic situation of the club was reviewed and economic development was described in the years 2007 – 2011.