Možnosti finanční udržitelnosti oblastního spolku Českého červeného kříže v Českém Krumlově při omezení dotačních zdrojů

This bachelor thesis examines the financial sustainability of the Regional Association of the Czech Red Cross in Český Krumlov amidst potential reductions in subsidy funding. The primary objective is to identify the extent of the organization's dependence on public resources and to evaluate its capacity to absorb negative fiscal shocks. The practical section is designed as a holistic case study, employing vertical revenue analysis, interpretation of financial health indicators, and scenario analysis via a stress test simulating a 30% reduction in subsidies. The research reveals a critical dependency of the organization's core activities on public budgets, reaching nearly 66%, while the liquidity cushion is calculated at 5.8 months. Furthermore, the thesis compares the financial performance of the local chapter with the national level, identifying the profitability of secondary economic activities as a vital stabilizing factor for cross-financing deficit-running social projects. The final section formulates specific recommendations for enhancing economic autonomy, particularly through the indexation of membership fees and broader diversification of external revenue streams. These findings provide the management with an analytical framework for strategic planning and improving resilience against shifts in state and municipal subsidy policies.