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Economic analysis of the professional football club FC Viktoria Plzeň
Gregor, Martin ; Kotáb, Jiří (advisor) ; Ščiklin, Alexandr (referee)
The aim of this thesis is to describe and evaluate the economic situation of the professional football club FC Viktoria Plzeň. This club got in the last few years on the top of czech football league and thanks to it's attendance in the Champions league came to the attention of other european clubs. This thesis contains four parts. Introduction, theory, methodological and practical section. In the first part I introduce aims of this paper and motivation that gave me the thought to write this thesis. Theoretical part describes functions of professional sport clubs. Methodological gives the base for the financial and economy analysis. The last practical part consists of analyzing the economical and financial situation. I also analyze if FC Viktoria Plzeň fulfills all conditions of UEFA Financial Fair Play. At the end i focus how this club benefits from using social networks.
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Economic analysis of football club AC Sparta Praha fotbal, a.s.
Šperl, Václav ; Kotáb, Jiří (advisor) ; Komínek, Tomáš (referee)
Main goal of this bachelor thesis is to evaluate economic situation of AC Sparta Praha fotbal, a.s.. For the purpose of judging economic health of the club I have elaborated profile of the club, which is based on aplication of methods and instruments of financial analysis joined by revenues and costs analysis. Found data are based on account sheets. Results of this analysis are summarized in SWOT analysis, which is the base of proposed suggestions for this club in sports, economic a social field. Further in the bachelor thesis I examine demand for product of the club. Object of the examination is analysis of attendance of the last five years that are observed. Essence of the examination is dependence of spectator attendance on attractiveness of the competitor.
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The Usage of Social Media in Sport
Burian, Petr ; Pavlíček, Antonín (advisor) ; Juříček, Jan (referee)
This thesis deals with social media and their use in sport. The main objective is in the first part to describe the concept of social media and their types, and consequently their use by individuals in sports, sports clubs and the organization of sporting events. In the second part is the main objective to determine whether physical educational associations and sports clubs in the Central Region using social media and if so, what kinds of social media. This finding is based on own research with a focus on certain factors that can usage of social media affect. The two main objectives are followed by two additional goals. The first is to compare the use of social media in the USA and the Czech Republic, the other is creation of social network page on Facebook for physical educational association Sokol Vysoký Újezd.
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Development of revenues of spotrs clubs according to the business cycle
Jandová, Barbora ; Ševčík, Miroslav (advisor) ; Hřebík, Tomáš (referee)
The aim of the thesis is to determine whether the fall in the economic cycle turned out also to the activities of sports clubs or not. Explore whether the environment of sport is so specific to their properties, that is better able to succeed in bad economic times than other sectors. The first part will focus and outlines the theoretical basis for the neoclassical theory of the firm, and behavioral. The thesis mentions specific features of sport companies (clubs) and diversification of their revenues and it analyzes what's the position of sport in the state budget and how much influence the sport industry has on economic performance. The analytical part will focuses on selected sport clubs. Based on information obtained it analyzes the changes in the structure of revenues and expenditures over the past few years and evaluate how much sport clubs were affected by the decline in economic cycle or not.
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Financial Reporting of Professional Sports Clubs (Wth a View to Main Elements of Intangible Assets)
Filinger, Jaroslav ; Janhuba, Miloslav (advisor) ; Müllerová, Libuše (referee) ; Čáslavová, Eva (referee)
The dissertation thesis concentrates on financial reporting of professional sports franchises. The thesis is divided into eight sections. In addition to introduction and conclusion the thesis includes the section focus on sports economics and five sections consider specific issues of professional sports clubs from accounting perspective. Section 1 accents an increasing importance of sport in society involving growing allocation of financial resources. Entry into stock is way to obtain an external capital. However this entry increases user's requirements on financial statements. Section 2 focus on economic background of professional sports franchises. Understanding of economic relations in sports branche provides correct interpretation of economic phenomenons and their recognition. Section 3 emphasizes importance of intangible rights in sports branche and presents approaches of intangible asset accounting included in IFRS and US GAAP. Section 4 be engaged in most important issue in sports branche -- economic relations between players and sports franchises established in the player contracts. This section concern about initial recognition of player contracts depending on type of acquisition and accounting of longterm liabilities included in the player contracts. Section 5 shows economic implications of league franchise (especially teritorial exclusivity) which are crucial for fulfiling the recognition criteria to be classified as an (intangible) asset. Key problem of subsequent recognition of league franchise is determining the useful life of an intangible asset. Section 6 present the main sources of revenues for sports franchises (operating segments) and their influence on the structure of financial statements. This section concentres mostly on recognition of revenues from sale of broadcasting rights guaranteed in longterm contracts. Section 7 focus on some economic and accounting aspects of operating a sports facility (especially subvencion and longterm lease of sports facilities). Section 8 summarise the main ideas included in this dissertation thesis.
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Economics of sports club
Prorok, Josef ; Kotáb, Jiří (advisor) ; Eysseltová, Sylvie (referee)
The sports club can either be a civic association founded to promote and develop sport, or commercial company. Economy sports club, a community organization, reflects the government's spending policies and economics of the private sports club. It's a combination of reallocation of funds from the state budget to support sport and physical education and income funds from the active work of the club. Sports club depends on membership, according to which the state funds allocated. The membership of the economy has a positive effect of sports club and in terms of revenue from membership fees.
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Economy of the football club FC Slovan Liberec
Kubelová, Dita ; Kotáb, Jiří (advisor) ; Eysseltová, Sylvie (referee)
The aim of this work is the economic situation of the football club FC Slovan Liberec, playing since 1993 Czech top league competition. Theoretical part will outline the issues, which in the practical part will be examined deeper. I will define the basic terms, relationships and formulas that were subsequently applied to a specific company. At first, the practical part will be devoted to traditional financial analysis, where the horizontal and vertical analysis will examine the assets and liabilities, and then I will focus on individual groups of the ratio indicators and always compare obtained results with selected league clubs. The next section will analyze the demand of the customers for the club's products - ie. attendance at the home matches. I examine whether the participation at the matches is in a relationship with the current success of the club and whether the day of the match actually affects the fans' attendance. In the final part of the thesis I will try to propose innovative solutions that would help the club to solve the identified problems.
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Economy of the football club SK Slavia Praha
Brejcha, Lukáš ; Kotáb, Jiří (advisor) ; Eysseltová, Sylvie (referee)
The aim of this paper is to evaluate the economic situation of the sports club SK Slavia Prague, which has a long tradition in our country. The work consists of an introduction, theoretical - methodological part and a practical part. In the introduction, briefly describe football in our country. Then, the theoretical - methodological section contains a whole history, its ownership structure, etc., and also describe methods to be used in the practical part. The practical part will consist of financial analysis, economic analysis of the club, I will also deal with the demand after the product of the club and its depandancy on various factors, there also will evaluate whether the SK Slavia Prague has adequate economic base by new UEFA standards (UEFA Club Licensing and Financial Fair Play Regulations). Finally, I will try to assess how the economic crisis has affected the club SK Slavia Prague.
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Economics of sports club SK Folimanka
Pachlová, Monika ; Kotáb, Jiří (advisor) ; Eysseltová, Sylvie (referee)
This bachelor thesis analyzes women's basketball club SK Folimanka. It describes strategic and marketing planning, club funding and the way of organizing. It also evaluates the financial analysis. The aim was primarily to determine the impact of the separation of ZVVZ USK Praha from the main unit SK Folimanka.
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