Análise dos indicadores econômico-financeiro dos dez maiores clubes do futebol brasileiro no ranking da CBF

Abstract

This study presents a study that aims to verify if there is a relationship between the economic-financial and sports performance of the first ten clubs of the CBF ranking of 2018, through the analysis of the indices of liquidity, indebtedness and profitability of the fiscal years of 2016, 2017 and 2018. Regarding the methods used, the approach of the problem was considered quantitative, using documental research. Still, the objectives were considered descriptive. Aiming at achieving the objective of this study, a data collection was made relevant to the purpose of this analysis, together with the financial statements of the analyzed clubs. Afterwards, these data were used to perform the calculations, via electronic spreadsheets, of the results of each index and its scores in each year and, finally, the final comparisons between the general classification of the indices in the three calculated social years and the CBF ranking of 2018. The results showed that only two clubs of the ten analyzed, presented a relationship between the economic-financial performance of the triennium 2016/2018 and its classification in the CBF ranking of 2018.