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Financial analysis of a selected tennis center
Peterka, Adam ; Ruda, Tomáš (advisor) ; Krause, Veronika (referee)
Title: Financial analysis of a selected tennis center Objectives: The main objective of the work is to perform a financial analysis and, according to the information found, to determine recommendations that will be used for the following years. Methods: For this thesis, quantitative data from the tennis facility's financial statements from 2018 to 2021 was used. Horizontal and vertical analysis of the balance sheet and profit and loss, difference and ratio analysis was performed. Lastly, a bankruptcy model was calculated. Microsoft Excel was used to calculate and analyze the data. Results: The analysis confirmed that running a business in a sports environment is challenging. The results were particularly affected in 2020 and 2021, when the sports sector suffered from the effects of the COVID-19 pandemic. The overall picture of the financial health of the selected tennis center was not encouraging, as the company reported losses in most of the indicators monitored. Based on these findings, specific measures were suggested to improve the situation in the coming years. Keywords: tennis, tennis center, financial analysis
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Legal and tax aspects of financing ČEZ Basketball Nymburk, a.s.
Calta, David ; Ruda, Tomáš (advisor) ; Lukavský, Martin (referee)
Title: Legal and tax aspects of financing ČEZ Basketball Nymburk, JSC Objectives: The main objective of this thesis is to delineate the form of financing sports bussiness company in Czech republic, its legal definition and tax liability. A partial objective is to evaluate the economic situation of the Basketball Nymburk, JSC in terms of revenues and costs, which will lead to determine the economic result. This information will serve to estimate potential tax obligations. Another partial objective is to depict the impact of legislative and tax aspects on the economic situation. Methods: A classification analysis and a method of induction were used in this thesis. Analysis was used to obtain the necessary information from the law. The induction method was used to define the financing of Basketball Nymburk with respect to legal and tax obligations and also depict their impact on the economic situation of the sports organization. Results: Analysis has shown that company hasn't prospered in recent years. In 2013 the economic loss was 2 154 thousand Czech crowns and in 2014 there was another economic loss of 6 700 thousand Czech crowns. It was found out, that the company, in past three years, paid taxes only in 2013, despite its negative economic result. The reason is tax deductible expenses. It was also...
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Circumstances for drop out of youth in chosen ice hockey club
Rybář, Lukáš ; Crossan, William Morea (advisor) ; Ruda, Tomáš (referee)
Title: Circumstances for drop out of youth in chosen ice hockey club Objectives: The main objective of this thesis is to find out the main reasons that led to the players leaving the selected hockey club. The case study focuses on all players aged 15 to 20 who have left the club in the last five years. Methods: A combination of quantitative and qualitative methods was used in this work. Specifically, electronic questionnaires and semi-structured interviews were used to collect data. Individual questions were developed based on existing studies that address this issue as well as the supervisor's expert advice. Results: The main reason for players leaving the club was insufficient technical facilities. The least important reasons were serious injuries, which prevented the continuation of sports activities and interest in other sports. Of the ten most important reasons, six are intrapersonal, two interpersonal and two structural. Keywords: Sport environment, work with youth, organized sport, motivation, financing of sport, sport participation
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Development strategy of the sport club BK Klatovy
Křiváčková, Tereza ; Opelík, Daniel (advisor) ; Ruda, Tomáš (referee)
Title: Development strategy of the sports club BK Klatovy Objectives: The objective of this bachelor thesis is to propose a system of objectives in time sequence in terms of sports, economic and social areas for the small-town basketball club BK Klatovy, z.s. Methods: In this thesis the qualitative research method has been used. Primarily, documents provided by the club for the purpose of this research were analysed, the next step was to conduct semi-structured interviews with selected club members. Choosen analyses for this thesis are PEST analysis to map the macro-environment and internal resource analysis to map the internal functioning of the club. Results: The analyses carried out showed what the club should focus on. The biggest problem in the club is the lack of experienced coaches and overall poor communication and atmosphere. The club also has deficiencies in promotion and use of innovation in the technological direction. On the other hand, the ownership of the gym, which allows the club to run ancillary economic activities, and the proper use of subsidy programs are advantages. The club has been proposed steps, developed in a time sequence, which, if properly implemented, could help to improve the situation. Keywords: strategic planning, PEST analysis, strategic objectives, internal...
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Game System of the Czech Squash Extra League
Vorlíček, Ondřej ; Ruda, Tomáš (advisor) ; Krause, Veronika (referee)
Title: Game System of the Czech Squash Extraleague Objectives: The main objective of this bachelor thesis is to propose modifications to the game system of the Czech Squash Extraleague. The modifications should improve the organisation, raise the attractiveness, and increase the players' satisfaction with the competition. Methods: Electronic questioning, specifically Computer Assisted Web Interviewing method was used. It collected primary data for this work. A five-point Likert scale was used in the questionnaire to measure the opinions of the respondents. The second used method was document analysis, which examined secondary data in the form of competition regulations and documents issued by the Czech Squash Association. Results: Even though Czech Squash has been successful at the international level in recent years, the popularity of squash in the Czech Republic is declining. The most prestigious Czech squash league is not attractive. Through the research in this thesis was found that the players are unsatisfied with the current game system of the Czech Squash Extraleague. On the other hand, they were pleased with Mixed League system that was tested during the 2022/23 season and they agreed that it has the potential to become the main Czech squash competition in the future. Several suggestions...
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Competition analysis of ski schools
Šillarová, Kristýna ; Ruda, Tomáš (advisor) ; Opelík, Daniel (referee)
Title: Competition analysis of ski schools Objectives: The main objective of the bachelor thesis is to compare the two strongest ski schools in a region in the Czech Republic, which is achieved by analysing the internal environment of the two selected ski schools. The marketing research is carried out by means of in-depth interviews with the managers of each ski school. Based on the marketing research, the ski schools are compared. The result of the work simplifies the decision-making process of users and employees and proposes recommendations to managers taking into account these results. Methods: The qualitative research method is used in this thesis. For qualitative research, the main method is in-depth interviews with ski school managers, which are combined with document analysis. Based on the information obtained, the McKinsey 7S model is constructed, which helps to identify strengths and weaknesses. These factors are evaluated using the IFE matrix. The paper concludes with a comparison of the internal environment of the companies. Results: The result of the work is an internal analysis of two ski schools in a region in the Czech Republic. From this analysis, specific strengths and weaknesses of both companies are identified, which are further evaluated and also used to compare the company's...
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Business plan for a football camp for children
Martinec, Vojtěch ; Ruda, Tomáš (advisor) ; Krause, Veronika (referee)
Author: Vojtěch Martinec Title: Business planfor a football camp for children Goal: The main objective of the thesis is to create a business plan, which in the context of the analysis of the external and internal environment will serve as a basis for the creation of a new business strategy of the Broumov football school. Methods: In this thesis, qualitative research methods are used, which include a literature search on business plan development and business analysis. Several analyses were conducted to obtain sufficient data. Descriptive document and marketing mix analysis, financial analysis and PEST analysis were used. The information from these analyses was summarized and evaluated using SWOT analysis. Based on the outputs of these analyses, recommendations for adjusting the strategy were made. Results: The result of the work is the proposed recommendations that could lead to an increase in the number of customers. Other recommendations are suggestions that will help to increase the revenue generated from the business itself. Keywords: leisure activities, leisure time, children, sports camps, business plan, financial plan
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Customers' willingness of the selected fitness centre to attend group classes
Svobodová, Aneta ; Ruda, Tomáš (advisor) ; Voráček, Josef (referee)
Title: Customers' willingness of the selected fitness centre to attend group classes Objectives: The thesis "Customers' willingness of the selected fitness centre to attend group classes" is in its final form a useful source of information, expanding the knowledge of Domyno Fitness management about its customers and their motivation to visit the fitness centre. The aim of the thesis is to obtain information about the willingness of customers to attend group classes which can be further used by the group class manager at Domyno Fitness and included in her plans to improve the current situation. Methods: The thesis is based on theoretical knowledge related to the topic. Marketing research based on quantitative questionnaire method CAPI was used to determine customers' willingness to attend group classes. The research sample is Domyno Fitness customers older than 18 years of age. The sample is customers who visited the fitness center during the time of the research and were willing to participate. The responses to each question of the questionnaire are shown in the graphs. Results: The results of the research showed that the fitness centre has mainly loyal customers who have been visiting it for many years. These customers tend to be satisfied with almost all aspects asked in the questionnaire. The...
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Ronovský, Adam ; Ruda, Tomáš (advisor) ; Krause, Veronika (referee)
Title: The impact of COVID-19 pandemic on the economy of selected clubs in Czech hockey league. Objectives: The main objective of this paper is to evaluate the impact of COVID-19 on the economy of clubs HC Sparta Prague and Mountfield Hradec Králové. Methods: The main methods that were used in this paper were analysis and usage of instruments of financial analysis to assess the impact of COVID-19 pandemic on the economy of said clubs. Another method used in this paper was an interview with representatives of mentioned clubs. Results: From conducted research shows that the pandemic had a direct impact on clubs economics. The biggest impact that the pandemic had was on revenues of the club, mostly tickets sales were affected, because spectators could not attend matches. The biggest decrease of revenues was from ticket sales, year-on-year decrease od revenues was in club HC Sparta Praha 79,03 %, which is equal to 26,15 milions CZK, in team Mountfield HK this decrease was 66,26 %, which is equal to 12,35 milions CZK. Other area of revenues that was affected were revenues from promotion and advertisement - HC Sparta Praha year-on-year result was lower by 29,60 mil. CZK (21,3 %) and Mountfield HK by 6,68 mil. CZK (9,5 %) Because of said impact the clubs had to face a challenge to find enough funds to...
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