Model ekonomického řízení sportovního centra s dobrovolně regulovaným ziskem

The main goal of the diploma thesis is to create and describe the economical managing model of the sports center with voluntarily regulated profit. The thesis is divided into eight chapters, that at the beginning contain the theoretical knowledge needed to understand the topic. By the fifth chapter begins the practical part, in which the case study is prepared. Gradually, the capital expenditure on the acquisition of assets is defined and then all the outputs of the sports center are listed, as well as the individual operating costs. Subsequently, the calculation is created, thanks to which the minimum amount of the sold services, needed to cover the costs incurred, are determined. Based on a model example, the managerial income statement is compiled, which is based on the calculation of the final selling price of all the main outputs of the sports center. The result of the thesis is the description of the mechanism by which the company will reduce revenues thanks to the adjusted selling price and return overpayments from the payment for the sport hours back to customers. This will reduce revenue and bring the profit to a predetermined amount.