Financování divadelních institucí za pandemie Covid-19 na příkladu Divadla v Dlouhé a Divadla Na Fidlovačce

The master´s thesis deals with the topic of financing theatre institutions, focusing on coping with the challenging financial situation during the pandemic of Covid-19. The aim of this thesis is to analyse the financial management of theatre institutions – Broadway Theatre and Na Fidlovačce Theatre, during the Covid-19 pandemic in the years 2020 and 2021, compared to the period before the Covid-19 pandemic in the years 2017–2019. The theoretical part of the thesis is dedicated to a literary review related to the context of theatre institutions, sources of theatre financing, including public, private, and internal sources, and last but not least, a part is given to the Covid-19 pandemic and its impact on culture. The second part describes the financial analysis method, which serves to assess the financial health of theatre institutions. Additionally, within the qualitative research, the method of data collection in the form of semi-structured interviews with theatre representatives is described. The practical part follows the methodological section, in which the financial situation of Broadway Theatre and Na Fidlovačce Theatre in the years 2017–2021 is evaluated through financial analysis. Published data in annual reports are used to obtain the necessary data for the analysis. The purpose of the practical part is to answer predefined research questions regarding the financial health of theatres, sources of financing, and their changes in light of government measures implemented due to the Covid-19 pandemic, as well as potential differences in financial sources related to different legal forms of theatres. Based on the results of financial analyses and insights obtained from interviews, research questions are subsequently answered, and recommendations regarding more effective use and acquisition of financial resources are provided.