Exploratory cost analysis of soccer teams in Brazil
| Autor(a) principal: | |
|---|---|
| Data de Publicação: | 2022 |
| Outros Autores: | , |
| Tipo de documento: | Artigo |
| Idioma: | por |
| Título da fonte: | Research, Society and Development |
| DOI: | 10.33448/rsd-v11i13.34940 |
| Texto Completo: | https://rsdjournal.org/index.php/rsd/article/view/34940 |
Resumo: | The objective of this research was to evaluate the configuration of costs and expenses evidenced in the financial statements for the years 2018 to 2021 of football clubs, being converted into unit values by the points obtained by the clubs according to the CBF ranking. Based on qualitative and quantitative research and document analysis, the financial statements of 42 clubs were analyzed. The results show a large variation between the minimum and maximum unit values, derived from the concentration of resources by a portion of Serie A clubs, while teams from the other series have lower unit and total values. Based on the results of the Chi-square test, it was possible to infer that the series in which the club is operating is related to the unit values of net revenue, and additionally, that the series in which the club is operating is not related to the separation of costs and expenses. |
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Exploratory cost analysis of soccer teams in BrazilAnálisis exploratorio de costos de equipos de fútbol en BrasilAnálise exploratória de custos dos times de futebol do BrasilSoccer clubsBrazilian soccerCost management in soccerSoccer effectivenessChi-square.Clubes de fútbolFútbol brasileñoGestión de costos en el fútbolEficacia del fútbolChi-cuadrado.Clubes de futebolFutebol brasileiroGestão de custos no futebolEficácia do futebolQui-quadrado.The objective of this research was to evaluate the configuration of costs and expenses evidenced in the financial statements for the years 2018 to 2021 of football clubs, being converted into unit values by the points obtained by the clubs according to the CBF ranking. Based on qualitative and quantitative research and document analysis, the financial statements of 42 clubs were analyzed. The results show a large variation between the minimum and maximum unit values, derived from the concentration of resources by a portion of Serie A clubs, while teams from the other series have lower unit and total values. Based on the results of the Chi-square test, it was possible to infer that the series in which the club is operating is related to the unit values of net revenue, and additionally, that the series in which the club is operating is not related to the separation of costs and expenses.La presente investigación tuvo como objetivo evaluar la configuración de costos y gastos evidenciados en los estados financieros de los años 2018 al 2021 de los clubes de fútbol, siendo convertidos a valores unitarios por los puntos obtenidos por los clubes según el ranking de la CBF. Con base en investigaciones cualitativas y cuantitativas y análisis de documentos, se analizaron los estados financieros de 42 clubes. Los resultados muestran una gran variación entre los valores unitarios mínimo y máximo, derivada de la concentración de recursos por parte de los clubes de la Serie A, mientras que los equipos de la otra serie tienen valores unitarios y totales más bajos. Con base en los resultados de la prueba Chi-cuadrado, se pudo inferir que la serie en la que opera el club está relacionada con los valores unitarios de los ingresos netos, y adicionalmente, que la serie en la que opera el club es no relacionado con la separación de costos y gastos.O objetivo desta pesquisa consistiu em avaliar a configuração de custos e despesas evidenciados nos demonstrativos contábeis dos anos de 2018 até 2021 dos clubes de futebol, sendo convertidos em valores unitários pelos pontos obtidos pelos clubes conforme o ranking da CBF. A partir de uma pesquisa qualitativa, quantitativa e análise documental, foram analisadas as demonstrações contábeis de 42 clubes. Os resultados demonstram uma grande variação entre os valores unitários mínimos e máximos, derivados da concentração de recursos por uma parcela de clubes da Série A, enquanto os times das demais séries possuem menores valores unitários e totais. Com base nos resultados do teste do Qui-quadrado foi possível inferir que a série em que o clube está atuando apresenta relação com os valores unitários de receita líquida, e de forma adicional, que a série em que o clube está atuando não apresenta relação com a separação entre custos e despesas.Research, Society and Development2022-09-26info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://rsdjournal.org/index.php/rsd/article/view/3494010.33448/rsd-v11i13.34940Research, Society and Development; Vol. 11 No. 13; e08111334940Research, Society and Development; Vol. 11 Núm. 13; e08111334940Research, Society and Development; v. 11 n. 13; e081113349402525-3409reponame:Research, Society and Developmentinstname:Universidade Federal de Itajubá (UNIFEI)instacron:UNIFEIporhttps://rsdjournal.org/index.php/rsd/article/view/34940/29421Copyright (c) 2022 Marcos Roberto dos Santos; Luiz Eduardo Croesy Jenkins; Vicente Pachecohttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessSantos, Marcos Roberto dosJenkins, Luiz Eduardo CroesyPacheco, Vicente2022-10-17T13:43:46Zoai:ojs.pkp.sfu.ca:article/34940Revistahttps://rsdjournal.org/index.php/rsd/indexPUBhttps://rsdjournal.org/index.php/rsd/oairsd.articles@gmail.com2525-34092525-3409opendoar:2024-01-17T09:50:02.373643Research, Society and Development - Universidade Federal de Itajubá (UNIFEI)false |
| dc.title.none.fl_str_mv |
Exploratory cost analysis of soccer teams in Brazil Análisis exploratorio de costos de equipos de fútbol en Brasil Análise exploratória de custos dos times de futebol do Brasil |
| title |
Exploratory cost analysis of soccer teams in Brazil |
| spellingShingle |
Exploratory cost analysis of soccer teams in Brazil Exploratory cost analysis of soccer teams in Brazil Santos, Marcos Roberto dos Soccer clubs Brazilian soccer Cost management in soccer Soccer effectiveness Chi-square. Clubes de fútbol Fútbol brasileño Gestión de costos en el fútbol Eficacia del fútbol Chi-cuadrado. Clubes de futebol Futebol brasileiro Gestão de custos no futebol Eficácia do futebol Qui-quadrado. Santos, Marcos Roberto dos Soccer clubs Brazilian soccer Cost management in soccer Soccer effectiveness Chi-square. Clubes de fútbol Fútbol brasileño Gestión de costos en el fútbol Eficacia del fútbol Chi-cuadrado. Clubes de futebol Futebol brasileiro Gestão de custos no futebol Eficácia do futebol Qui-quadrado. |
| title_short |
Exploratory cost analysis of soccer teams in Brazil |
| title_full |
Exploratory cost analysis of soccer teams in Brazil |
| title_fullStr |
Exploratory cost analysis of soccer teams in Brazil Exploratory cost analysis of soccer teams in Brazil |
| title_full_unstemmed |
Exploratory cost analysis of soccer teams in Brazil Exploratory cost analysis of soccer teams in Brazil |
| title_sort |
Exploratory cost analysis of soccer teams in Brazil |
| author |
Santos, Marcos Roberto dos |
| author_facet |
Santos, Marcos Roberto dos Santos, Marcos Roberto dos Jenkins, Luiz Eduardo Croesy Pacheco, Vicente Jenkins, Luiz Eduardo Croesy Pacheco, Vicente |
| author_role |
author |
| author2 |
Jenkins, Luiz Eduardo Croesy Pacheco, Vicente |
| author2_role |
author author |
| dc.contributor.author.fl_str_mv |
Santos, Marcos Roberto dos Jenkins, Luiz Eduardo Croesy Pacheco, Vicente |
| dc.subject.por.fl_str_mv |
Soccer clubs Brazilian soccer Cost management in soccer Soccer effectiveness Chi-square. Clubes de fútbol Fútbol brasileño Gestión de costos en el fútbol Eficacia del fútbol Chi-cuadrado. Clubes de futebol Futebol brasileiro Gestão de custos no futebol Eficácia do futebol Qui-quadrado. |
| topic |
Soccer clubs Brazilian soccer Cost management in soccer Soccer effectiveness Chi-square. Clubes de fútbol Fútbol brasileño Gestión de costos en el fútbol Eficacia del fútbol Chi-cuadrado. Clubes de futebol Futebol brasileiro Gestão de custos no futebol Eficácia do futebol Qui-quadrado. |
| description |
The objective of this research was to evaluate the configuration of costs and expenses evidenced in the financial statements for the years 2018 to 2021 of football clubs, being converted into unit values by the points obtained by the clubs according to the CBF ranking. Based on qualitative and quantitative research and document analysis, the financial statements of 42 clubs were analyzed. The results show a large variation between the minimum and maximum unit values, derived from the concentration of resources by a portion of Serie A clubs, while teams from the other series have lower unit and total values. Based on the results of the Chi-square test, it was possible to infer that the series in which the club is operating is related to the unit values of net revenue, and additionally, that the series in which the club is operating is not related to the separation of costs and expenses. |
| publishDate |
2022 |
| dc.date.none.fl_str_mv |
2022-09-26 |
| dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
| format |
article |
| status_str |
publishedVersion |
| dc.identifier.uri.fl_str_mv |
https://rsdjournal.org/index.php/rsd/article/view/34940 10.33448/rsd-v11i13.34940 |
| url |
https://rsdjournal.org/index.php/rsd/article/view/34940 |
| identifier_str_mv |
10.33448/rsd-v11i13.34940 |
| dc.language.iso.fl_str_mv |
por |
| language |
por |
| dc.relation.none.fl_str_mv |
https://rsdjournal.org/index.php/rsd/article/view/34940/29421 |
| dc.rights.driver.fl_str_mv |
Copyright (c) 2022 Marcos Roberto dos Santos; Luiz Eduardo Croesy Jenkins; Vicente Pacheco https://creativecommons.org/licenses/by/4.0 info:eu-repo/semantics/openAccess |
| rights_invalid_str_mv |
Copyright (c) 2022 Marcos Roberto dos Santos; Luiz Eduardo Croesy Jenkins; Vicente Pacheco https://creativecommons.org/licenses/by/4.0 |
| eu_rights_str_mv |
openAccess |
| dc.format.none.fl_str_mv |
application/pdf |
| dc.publisher.none.fl_str_mv |
Research, Society and Development |
| publisher.none.fl_str_mv |
Research, Society and Development |
| dc.source.none.fl_str_mv |
Research, Society and Development; Vol. 11 No. 13; e08111334940 Research, Society and Development; Vol. 11 Núm. 13; e08111334940 Research, Society and Development; v. 11 n. 13; e08111334940 2525-3409 reponame:Research, Society and Development instname:Universidade Federal de Itajubá (UNIFEI) instacron:UNIFEI |
| instname_str |
Universidade Federal de Itajubá (UNIFEI) |
| instacron_str |
UNIFEI |
| institution |
UNIFEI |
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Research, Society and Development |
| collection |
Research, Society and Development |
| repository.name.fl_str_mv |
Research, Society and Development - Universidade Federal de Itajubá (UNIFEI) |
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rsd.articles@gmail.com |
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1822178561733165056 |
| dc.identifier.doi.none.fl_str_mv |
10.33448/rsd-v11i13.34940 |