Proposal for Standard Index and Analysis of Financial Performance in 2014 of Brazilian Soccer Clubs of Serie A

Authors

  • Rafael da Costa Jahara Centro Federal de Educação Tecnológica Celso Suckow da Fonseca - CEFET.
  • José André Villas Boas Mello Centro Federal de Educação Tecnológica Celso Suckow da Fonseca - CEFET.
  • Herlander Costa Alegre da Gama Afonso Centro Federal de Educação Tecnológica Celso Suckow da Fonseca - CEFET.

DOI:

https://doi.org/10.5585/podium.v5i3.144

Keywords:

football clubs, financial indicators, performance

Abstract

This study aims to develop a standard index for analysis of the financial performance of the football clubs of Brazil who participated in the series in the year 2014. To prepare the standard index are used economic and financial indicators of liquidity, profitability and debt, as well solvency analysis of the clubs by using the Kanitz model. Based on studies on standard indices to compare the performance of companies were selected for the analysis of balance sheets and statements of income twenty clubs. This study is classified as a descriptive exploratory research, multicases and quantitative approach because the document analysis, on the information that was extracted from financial reports, published on the websites of the respective soccer clubs. As a result, you can see that the clubs generally have poor performance when individually analyzed in both the analysis of liquidity indicators, indebtedness, profitability and solvency. However, such a result can not explain the competitive performance of the teams in that league.

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Author Biographies

Rafael da Costa Jahara, Centro Federal de Educação Tecnológica Celso Suckow da Fonseca - CEFET.

Graduando em Engenharia de Produção pelo Centro Federal de Educação Tecnológica Celso Suckow da Fonseca -  CEFET, Rio de Janeiro.

José André Villas Boas Mello, Centro Federal de Educação Tecnológica Celso Suckow da Fonseca - CEFET.

Doutor em Engenharia de Transportes pela Universidade Federal do Rio de Janeiro - UFRJ. Professor do Ensino Básico pelo Centro Federal de Educação Tecnológica Celso Suckow da Fonseca – CEFET, Rio de Janeiro.

Herlander Costa Alegre da Gama Afonso, Centro Federal de Educação Tecnológica Celso Suckow da Fonseca - CEFET.

Doutor em Engenharia de Transportes pela Universidade Federal do Rio de Janeiro - UFRJ. Servidor Público pelo Centro Federal de Educação Tecnológica Celso Suckow da Fonseca – CEFET, Rio de Janeiro.

Published

2016-12-01

How to Cite

Jahara, R. da C., Mello, J. A. V. B., & Afonso, H. C. A. da G. (2016). Proposal for Standard Index and Analysis of Financial Performance in 2014 of Brazilian Soccer Clubs of Serie A. PODIUM Sport, Leisure and Tourism Review, 5(3), 20–40. https://doi.org/10.5585/podium.v5i3.144