Komparace financování fotbalových klubů v České republice a Dánsku v letech 2019-2024

This Bachelor’s thesis focuses on a comparative analysis of the financing models of professional football clubs in the Czech Republic and Denmark during the 2019–2024 period. The objective of the study is to identify and evaluate differences in revenue structures, expenditures, and transfer policies within the context of the specific market conditions of both countries. The theoretical section defines the specificities of the sports market using the P-S-T model and analyzes the distinction between profit maximization and win maximization. The practical section provides a detailed comparison of the economic strength of both leagues, the efficiency of human capital appreciation, and the systems of redistributing funds from broadcasting rights and public budgets. The thesis includes a comprehensive case study of the clubs AC Sparta Prague and FC Copenhagen, developed based on their annual reports. The results of the analysis indicate that the Czech football market remains significantly undervalued and underfunded compared to the Danish model, despite a substantial increase in revenue after 2022. The distribution of financial resources in the Czech football environment, including public funds, shows a high degree of polarization. This state is characterized by a high concentration of capital among elite clubs, which deepens disparities within the entire sports industry. In contrast, the Danish model of fund distribution is based on the principle of broader solidarity, leading to a more equitable allocation. In its conclusion, the thesis formulates the primary differences between the two models and proposes utilizing elements of the Danish model for the further development of the Czech football environment.