Browsing by Author "da Silva Muniz, Luciani"

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    Análise das demonstrações contábeis dos clubes brasileiros de futebol : comparação entre a situação econômica e financeira e o aproveitamento nas partidas oficiais de 2015 a 2017
    (Pontifícia Universidade Católica de São Paulo - PUC/SP, 2020) da Silva Muniz, Luciani; da Silva, Maicon
    Football, in addition to the social aspect, has a great economic role in Brazilian society, since it moves high numbers annually. Given this, this research aims to verify the relationship between the economic and financial situation and the performance in the official matches of the ten top-ranked clubs of the 2018 CBF ranking. To this end, we analyzed the financial and sports situation of the clubs from 2015 to 2017 and, in addition, a correlation of Pearson data between achievement and performance indicators was established. Overall, despite having a strong ability to generate revenue, clubs have shown inefficiency in controlling costs and expenses. In addition, due to the correlation of data, most clubs found it difficult to seek better performance without compromising the economic and financial scenario. Therefore, one of the great challenges of Brazilian managers is to seek better sports performance without compromising the entity's finances. In this context, accounting plays an important role, since it provides information about the entity's patrimonial reality and, thus, helps in the decision making of managers.