As implicações dos indicadores financeiros e econômicos no desempenho das equipes brasileiras

Abstract

The general objective of this study is to analyze the financial and economic scenario of Brazilian clubs, correlating the data with their sporting performance. The chosen period ranges from 2019 to 2021. The present study comprises a research considered descriptive­interpretive, since this type of study has as its main objective to describe the characteristics of a given population or phenomenon, as well as the establishment of relationships between variables through the interpretation of the thought described and the presentation of its implied assumptions throughout the research. Survey data was collected from club websites as well as the IFFHS e Transfermarkt. After data collection, the Current Liquidity, General Liquidity, Indebtedness Composition, Return on Assets, as well as market value, debts, percentage of football cost and revenues were calculated and interpreted, so that through tests with Coefficient of Determination R² and Pearson's Correlation, analyze the correlation of indicators with sports performance. The results of this research showed that the poor results in general stand out in all indicators, financial or economic, which despite signs of recovery in the face of the first year of the pandemic (2020), still demonstrate the fragile financial health of clubs, which can lead to financial collapse and a possible closure of the institution's activities. In addition, the low and often null relationship between the indicators and the performance of the clubs was observed, which demonstrates that there is still no balance and a strong relationship between good results and good performance on the field. In contrast, Football Revenues and Costs demonstrated a strong relationship with the accumulation of points and the pricing of the squad, which can serve as a point of attention for managers in relation to the elaboration of the financial and strategic planning of the teams.