A eficiência financeira no futebol brasileiro

Abstract

With the increasing transformation of football in Brazil that over time no longer just a sport to be an event that stirs the population, coupled with the potential increasing financial revenues of the clubs, there is the need to know the level Management offered by these institutions. Therefore, this paper aims to conduct a descriptive qualitative research on the performance of the football clubs of the Brazilian championship series A, in order to assess the level of efficiency of clubs during the period from 2012 to 2014, by applying a non-parametric method known as data envelopment analysis (DEA) and then present a situational diagnosis, taking into account inputs and products, known for inputs and outputs respectively. One reason that justifies the need for this research is the fact that the need for clubs seek to maximize their revenues in order to seek greater competitiveness in the football market is extremely wild. We conclude that the low performance efficiency was common in 70.59% of the clubs in 2012, at 78.57% in 2013 and 50% in 2014. In 2012 only 29.41% of clubs were efficient in 2013 one value even lower with index 21.43% considered efficient and in 2014 that number was 50%. Ie, the DEA technique proved the efficiency level of the teams selected in this analysis and what was the most efficient team each year.