Desempenhos econômico e financeiro dos clubes de futebol participantes dos campeonatos brasileiros das séries A, B e C no ano de 2017

Abstract

This research aims to highlight the economic and financial performance of the clubs that participated in the series A, B and C of the Brazilian championship in 2017. The research is characterized as quantitative, being, in terms of objectives, a descriptive research that uses the interpretative analysis to highlight the data used, and its design was based on documentary research, given that the data evidenced were extracted from the financial statements published by the clubs on their official sites and / or the state federations to which they belong. The study was developed and based on a universe of 60 clubs, reaching a sample of 38 clubs. In the treatment of data, indicators were used to evidence the economic-financial performance, as well as descriptive statistics and comparative test between averages of the analyzed series, to synthesize and relate the economic and financial performances. The results show, in short, that the clubs of series A, B and C have a poor financial aspect and economic unprofitable. In the comparative test between averages, he pointed out that A-series clubs are able to earn higher (Net Margin) profitability than B-series clubs. Even though A-series clubs have a commitment to their non-current resources (Immobilization of Non-Current Resources) larger than C series clubs, they are more profitable in relation to their total investments (Return on Assets). B-series clubs have a higher dependence on third-party resources (Third Party Capital Participation), which is higher than C-series clubs, but earn higher profitability on their total investments (Return on Assets).