Análise econômico-financeiros dos maiores clubes de futebol paulista de 2015 a 2020

Abstract

Considering the large increase in income and exes in sport, it is more necessary that soccer has a serious management, financial control and adequacy to accounting standards. By that way, responsible members for these initiatives must be aware of current legislation and seek the best way for adaptation of clubs. Therefore, this study aims to analyze the economic and financial situation of clubs from São Paulo from 2015 to 2020. To achieve this aim, a documentary research was made and financial statements were collected from each selected club, as a way to enable the analysis of liquidity indicators, profitability and indebtedness. Based on that, it was found that liquidity ratios presented a low value than the ideal one to the four group indicators (general, immediate, current and dry liquidity). In terms of profitability indicators, the quotient of Return on Assets rate has fluctuated over the studied years. On the other hand, the Return rate on equity, in some cases, was not studied because clubs had uncovered liability as occurred at least a year in each club studied. Among the selected clubs, Santos got uncovered liability in all years with an average of -18,90%. Finally, studies analyzed the indebtedness ratio of clubs related to assets and the indebtedness composition within the company’s liability, both short or long term, since there was a large percentage in the composition, highlighting that liability are greater than assets during most part of studied years. Studies concluded that the clubs studied must seek a more professional management, optimize their incomes with the aim of bringing alternatives to increase assets and reducing financial dependence so reaffirming the control over their resources obtained.