Relação do ranking elaborado pela CBF com o desempenho econômico-financeiro dos clubes de futebol brasileiros

Abstract

Currently the soccer clubs are going through a stage of management professionalization, thus, are increasingly seeking the balance between financial and sports performance. Given this importance, this work aimed to show the level of relationship between the ranking of clubs prepared by the Brazilian Football Confederation with the economic and financial performance and resources of their clubs for the period 2014 to 2021. It was used as sample, the clubs of the group "G-12" which refers to the 12 largest male soccer clubs in Brazil. The analysis and definition of the clubs' resources was made using the RA Theory (Resource Advantage Theory), according to Hunt (1995) it explains that when the company reaches the comparative advantage in resources, it will reach the position of competitive advantage in the market and consequently it will obtain a superior economic performance, this performance was measured through profitability indexes. Finally in the research methodology, the study was done by means of documentary and descriptive research, while the method of ranking the data was TOPSIS. The results show that the degree of correlation between financial and sporting performance is positive on average, but very weak, not being constant over the years, the correlation was positive in only five of the years studied, namely 2014, 2016, 2017, 2020 and 2021. As for the relationship between resources and CBF ranking was the most stable, with moderately positive average, being in accordance with the precepts of RA Theory, when a comparative advantage is achieved in resources, a company will achieve superior economic-financial performance and, in the case of clubs, the search for excellence is sports performance, which had a positive relationship with resources throughout the period.