When it comes to big public events, ie mega events, then they are always the most visited sports and receive the greatest interest from the public, sponsors and the media. The planning, organization and implementation of such events involves a wealth of knowledge, skills and resources, but also requires overcoming business challenges. In addition to large events, a significant number of visitors and audiences are always expected, so such events gain in tourist significance. Regardless of the type of event, each should be carried out in such a way that the place where it takes place as well as the population brings numerous benefits, from economic, social, environmental and political. Thus, the main backbone of this paper is the social and economic impact of mega-events, as well as the development of the tourist offer. Thus, in this paper, on the example of the Olympic Games, as one of the largest sporting events, the impact of such forms of events on overall development will be explored, all with the aim of proving how mega events can be an indicator of positive change, attractiveness, competitiveness and better image and promoter of the cultural and historical heritage of the place. The paper will give a general historical overview of the development of sports events, and then clarify certain effects of mega events. An important part of the overall organization of the event is the setting of the budget, so all points of this process will be described, from the allocation, control and use of funds. When talking about big events, then the most important thing is to have a well-developed logistics plan and to understand the whole logistics process and what it involves. Towards the end of the paper, all of the above will be exemplified through the Olympic Games and in the end a meaningful conclusion will be given.