A modernização da administração dos clubes de futebol com a nova lei das SAF: uma análise esportiva e financeira

Abstract

With the approval of the SAF law (Law 14.193/2021), it was possible for football clubs in the country to have a more professional administration with practically no loss in the tax aspect, as was the case with company clubs. It was the first sports law in Brazil that gave greater prominence to the internal administrative aspect of clubs, promoting good practices within them. In this way, four clubs were analyzed - for being the pioneers in the transformation to SAF - here in this work: Cruzeiro, Botafogo, Cuiabá and América MG. An analysis of official documents, balance sheets, club documents published by third parties was carried out and information was also sought from the press through reports and news from specialized media. The first clubs to become SAF were Botafogo, Cruzeiro, América Mineiro and Cuiaba, each one with a different context of transformation, some because they perceived the opportunity to rise more on the national scene - as in the case of América and Cuiaba - and others because of the context of debts and bad sports performance – which was the case of Botafogo and Cruzeiro. The differences, the financial and sporting context, and the directions that these new SAF can take were analyzed so that it was possible to perceive that the most popular clubs will have challenges as big as their fans in relation to the future of their SAF. But anyway, there was a common goal among all the clubs studied here. seek, through the professionalization of management, ever-improving financial and sports performance, that is, value generation.