Financial and sports efficiency of the greatest europeans football clubs using envelopment data analysis
DOI:
https://doi.org/10.11606/rco.v5i13.34805Keywords:
DEA, Clubs, EfficiencyAbstract
The users of accounting information of football clubs usually seek to know if the expenses generated by these entities generated a good sports performance during that sports season and consequently the generation of revenue. This research aims to analyze the efficiency of the operating expenses of the biggest football clubs of the world according to two rankings: Forbes Magazine and the auditing firm Deloitte's magazine. This efficiency analysis was divided into two parts: on the financial aspect and on thesporting aspect. In order to do this, we used the Data Envelopment Analysis, which aims to measure the efficiency of a set of decision making units which take the same number of inputs and outputs for this purpose. Concerning the methodological procedures, this research is an exploratory study, because there are few contributions that join the DEA and the sports sector. The DEA model used was the BCC outputoriented. Data were collected from the two rankings mentioned above (expenditure, revenue and value of the entity) and from sites that had the sort of club championships played in the 2008/2009 season. The results showed that Manchester United and Werder Bremen clubs were more efficient in revenue generation. The English club was also efficient in generating value, but the sporting aspect, the latter along with Barcelona.Downloads
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