The aim of the thesis was to create a comprehensive business plan for establishing a modern fitness center in Brno. The aim is not considered fulfilled. The theoretical part is at an average level — structure is generic, some sources are outdated, sufficient for a bachelor thesis but without deeper insight. In the analytical part, the SWOT placement is illogical — it appears before primary research. Furthermore, the SWOT evaluates strengths and weaknesses of a business that does not yet exist, which is conceptually problematic. The author conducts primary research, but the methodology is not supported by any sources, and 67 responses is a minimal number for such a large potential segment. Secondary data often lack citations. The company name was chosen before analytical work, which is not a sound business approach. I negatively evaluate the financial plan structure — costs and financing are mixed illogically, VAT status is not addressed despite projected revenue requiring VAT registration, and a balance sheet is missing. The proposal is too generic — it is unclear why the concept would be competitive. The author defines four strategic objectives but evaluates only one; brand awareness and operational excellence are not addressed at all. I recommend the thesis for defense.

Q: You defined four strategic objectives including brand awareness and operational excellence — how would you measure and achieve these goals in the first year of operation?

The presented work displays a number of serious conceptual, methodological and financial errors that significantly reduce its overall level and practical ultimate simplicity. Although the work exhibits standard formal requirements, its substantive content fails in key passages. In the theoretical part, the author has demonstrated the ability to work with information sources and has maintained an appropriate level of citations and professional language, however, the text in this passage is rather general and could have been more closely linked to the specifics of the field being addressed. However, fundamental shortcomings appear in the analytical part. The author has chosen an inconsistent methodology that confirms chronological errors in the solution process. The primary research carried out is based on a research sample that is grossly underestimated, which fundamentally limits the relevance and generality of the obtained data. A completely fatal mistake in this part is the compilation of a SWOT analysis for a company that did not exist at that time, which represents the basic methodological principles of this strategic tool. Due to these failures, the ability to interpret the achieved results and draw objective conclusions from them is at a very low level. These shortcomings are directly reflected in the design and financial part, which fundamentally reduces the practical applicability of the entire project. The author completely neglected to take into account the fundamental legislative obligation in the financial plans - with the planned turnover in the real scenario, the company exceeds the legal limit and the obligation to register for VAT already arises. In addition, the project completely lacks standard financial statements. Given these shortcomings and the unrealistic economic framework, it is clear that the author did not meet his own set goals and the intention was fulfilled only to the minimum acceptable level. Topics for thesis defence:

1. Given that your projected annual revenue in the realistic scenario exceeds 3.6 million CZK, your company would legally be required to register as a VAT payer under Czech law. How would the mandatory 12% VAT rate for fitness services affect your end-user pricing strategy, and how would the 21% VAT deduction impact your initial CAPEX structure? Given the high market saturation in Brno and the financial strength of major competitors like Form Factory or Element Gym, what specific defensive strategy would you adopt if these established chains decided to replicate your 24/7 automated 'Zero-Trap' model?