The Energy Crisis in the Czech Republic and Its Impact on a Selected Business

The thesis delves into the analysis of the impact of the energy crisis on Měšťanský pivovar Havlíčkův Brod a.s., focusing on energy purchasing strategies and their effect on the financial health of the company. The primary aim is to quantify the costs of gas and electricity during the studied period (2020–2023) and assess their impact on the overall cost structure and profitability of the brewery. In the theoretical part, the legislative and market framework of the Czech and European energy markets is introduced. This section describes the key aspects of the energy market, including pricing and trading of electricity and gas. It also outlines the development of the energy crisis in the European Union, especially in response to geopolitical tensions, and specific legislative measures implemented in reaction to the crisis. The practical part of the thesis, through quantitative analyses and comparisons of purchasing prices, examines how energy costs have been reflected in the brewery's financial management. The quantification of costs and profitability is supported by the analysis of financial indicators, such as Return on Assets (ROA), Return on Sales (ROS), gross margin, and operating margin, which help to assess the financial health of the company. The conclusion presents potential suggestions for improving energy efficiency and strategies for securing energy prices, which could help the company better respond to future energy challenges.