Análise da eficiência econômica e esportiva dos clubes de futebol que disputaram o Campeonato Brasileiro nos anos de 2014, 2015 e 2016

Abstract

Football has evolved in its regulation, professionalization of administrative, financial management and has expanded towards a consumer market, moving relevant financial volumes. The performance of a football club and its capacity for continuity goes beyond the titles it conquers. In this context, instruments of performance evaluation are required in at least two dimensions, the sports and the financial. In this work, the economic and sports efficiency of 14 professional soccer clubs in Brazil is analyzed through data envelop analysis (DEA). We used data from financial statements, such as costs, loans, net revenue and intangible assets. The sports figures were the championship score and number of players in the cast. The survey results showed that clubs with higher operating revenues are not always economically efficient. In addition, clubs with modest operating revenues were economically and sportily efficient.