Economic performance of sports clubs charitable status in Poland
Journal Title: Quality in Sport - Year 2015, Vol 1, Issue 1
Abstract
Abstract The main aim of this article is to assess the financial condition and results of Polish football clubs who have the status of public benefit organizations (OPP). The analysis was conducted for clubs that were played matches in the 2013/2014 season in the men's football tournament at all levels except the highest such com-petitions. Ekstraklasa (no clubs having the status OPP) for levels I, II, III, IV league and class district, A , B and C. All the clubs analyzed as a function of the associa-tion. The analysis shows that clubs are in a bad financial situation. Most clubs, regardless of the grade level in which the matches were played were characterized by a low value of wealth. Average debt was close to 100%. As a result, nearly one-third of the clubs showed a negative equity value. About half of the clubs observed a negative value total return on assets and return on sales. In the structure of reve-nues are the primary source of public funds. Other sources of income included clubs, private funds, other and income from the 1% tax on individuals. Streszczenie Głównym celem artykułu jest ocena kondycji i wyników finansowych polskich klubów piłkarskich mających status organizacji pożytku publicznego (OPP). Anali-zę przeprowadzono dla klubów, które rozgrywały mecze w sezonie 2013/2014 w rozgrywkach męskiej piłki nożnej na wszystkich szczeblach rozgrywek oprócz najwyższej tj. Ekstraklasy (brak klubów mających status OPP) na szczeblach: I, II, III, IV ligi oraz klasy okręgowej, A, B i C. Wszystkie kluby poddane analizie funkcjonują jako stowarzyszenia. Na podstawie przeprowadzonej analizy wynika, że kluby znajdują się w złej sytuacji finansowej. Większość klubów, niezależnie od poziomu klasy w jakiej rozgrywały mecze charakteryzowały się niską wartością zasobów majątkowych. Średnie zadłużenie było bliskie 100%. W rezultacie blisko jedna trzecia klubów wykazała ujemną wartość kapitału własnego. U blisko połowy klubów obserwowano ujemną wartość rentowności majątku ogółem oraz rentowności sprzedaży. W strukturze przychodów podstawowym źródłem są środki publiczne. Do innych źródeł przychodów klubów zaliczono środki prywatne, pozostałe oraz przychody z 1% podatku od osób fizycznych.
Authors and Affiliations
Artur Wyszyński
Keywords
Related Articles
- EP ID EP191937
- DOI 10.12775/QS.2015.001
- Views 299
- Downloads 0
Selected elements of motivational impact on sport performance in professional volleyball teams
The purpose of this study is to present techniques and means through which professional sport teams coaches may influence their players’ motivation. It includes analysis of present solutions used in practice and indicate...
Comparison of quality and organization of physical activities organized by University Sports Association at selected universities of the Upper Silesia
Introduction. Gym exercises have become more and more popular in the recent years. Thus, it is not surprising that this form of physical activity offered by Uni-versity Sports Association has become a popular choice amon...
The marketing in crisis situations on the example of the volleyball club AZS Częstochowa SSA
The basic objective of the article is to define the main directions of development of sports marketing in crisis situations. The article is also aimed at showing marketing activities and using the method of influencing c...
Personal trainers professional qualifications - demands of the labour market
Fitness has been a growth industry over the past years and seems not to be saturat-ed on the polish ground. Fitness clubs offer a wide range of services to their clients from group classes to individual trainings such as...
Gamification in personnel management of sport – recreation service companies
The goal of this article was the presentation of the essence of gamification and focusing on the potential which is in this management tool. The special attention was paid to the possibility of creation gamification prog...