Finanční aspekty regionálních rozvojových projektů – Koupaliště a koupací biotopy

Abstract

The aim of the contribution is to verify the financial rentability of projects for the construction or modernization of public outdoor swimming pools. Verification of rentability is based on the identification of unit investment costs and the balance of operating cash-flows. The evaluation is processed for a set of 23 outdoor swimming pools in the South Moravian region. The least financially demanding solution appears to be the construction of swimming biotopes, which show the significantly lowest unit investment costs per unit of water area and the lowest operating costs. But also, the lowest unit income from entrance fees is related to this. Most swimming pools show a negative balance of operating cash-flow, a positive balance of operating cash-flow was identified only at 3 swimming pools. Even for these swimming pools, however, the payback period of invested investment funds significantly exceeds the reference period. Thus, all swimming pools are dependent on state aid in the investment phase, the majority also on operating subsidies.