Analýza a kalkulace parkurových závodů na příkladu vybraného subjektu

This bachelor’s thesis focuses on the economic evaluation of show jumping competitions from the organizer’s perspective. The aim of the thesis was to analyze the costs and revenues of selected competitions, prepare their cost calculations, determine the contribution margin and break-even point, and assess their profitability. The analysis was conducted on three competitions organized by the selected entity in 2025. Based on the obtained data, cost calculations of total values per competition as well as values recalculated per one start as the basic cost unit were prepared. The results showed that the costs of the competitions consist predominantly of fixed costs depending on their structure. All analyzed competitions were profitable. The break-even point was determined at approximately 553 starts, and the average contribution margin amounted to approximately CZK 576 per start. The thesis also includes a model created in MS Excel for the economic evaluation and planning of competitions. Based on the results of the analysis, recommendations for more effective competition management were formulated.