This diploma thesis focuses on the processing of the analysis of the financial management of professional football clubs in the Czech Republic. Theoretical part deals with the financial reporting in the area of sport as a whole, further describes specifics of professional football clubs' financial management and serves as a starting point for the individual financial analysis of the clubs. Practical part contains the football clubs' analysis based on the previously explained theoretical knowledge. Ratio indicators and Altman Z -- score are used for the individual financial analysis. Furthermore, the whole economic branch is briefly summarized and identification of its characteristic features is provided. In conclusion, the results are discussed in detail and potential solution to the current situation is suggested.

<p><strong>Aim of the Thesis:</strong> To investigate the practice of using a CRM strategy in football clubs by comparing earlier successful and unsuccessful CRM implementations by football clubs and study fan relationship theories in a large Swedish football club, thereby presenting guidelines on how to further develop a CRM strategy in a Swedish football club.</p><p> </p><p><strong>Methodology: </strong>A quantitative approach and a qualitative approach have been used, first collecting empirical data on supporter views through a questionnaire further strengthened by gathering empirical data through an interview. The quantitative data has been presented with descriptive statistics and the qualitative data has been analyzed using a realist approach.</p><p> </p><p><strong>Theoretical Perspectives:</strong> A literature review has been conducted and resulted in a theoretical framework illustrating the concepts of benefits and risks with CRM, fan relationship marketing, CRM implementation process, CRM systems in football clubs, and supporter loyalty. A research model, “FRM implementation process” has been developed from the theoretical findings. </p><p> </p><p><strong>Empirical Data: </strong>The quantitative empirical data has been collected by distributing a questionnaire to supporters of AIK Fotboll. The qualitative empirical data has been collected through interviews with the head of sales and marketing within AIK Fotboll AB.</p><p> </p><p><strong>Conclusion</strong>:<strong> </strong>A CRM strategy can benefit Swedish football clubs in areas such as to better capture customer data, better communication between the club and its supporters and provide customized offers as long as the supporters are informed about the changes in strategy. In order for Swedish football clubs to successfully implement a CRM strategy they need to ensure adequate financing and management commitment since an unsuccessful implementation can be devastating to a Swedish football club’s finances.</p>

<p>The interest for professional football has increased during the last decades; more people attend football games and buying club merchandise. This has lead to increased turnover for the football clubs. This new development has forced the football clubs to transform in order to take advantage of the opportunities an increased turnover creates. The way Swedish football clubs have changed; is to start joint stock companies besides the non-profit football club. The supporter clubs today have a close relationship with the football clubs they are connected to. The purpose with this thesis is to investigate how the organizational change in the football club affects the close relationship between the supporters and the football club. The problem has been investigated with help of an open questionnaire, which has been sent out to supporter clubs connected to football clubs in the highest division in Sweden.</p><p>The result of this thesis shows that the organizational change that has taken place in the Swedish football clubs, has not affected the relationship between the supporters and football clubs in a negative way. However, some of the supporters feel that the development has lead to a situation where the supporters have less opportunity to participate in the decision-making process.  </p><p>To conclude, the supporter clubs felt that a change in organizational form had or would mean that they did not have the same opportunity to be involved in the decision-making process.</p>

Aim of the Thesis: To investigate the practice of using a CRM strategy in football clubs by comparing earlier successful and unsuccessful CRM implementations by football clubs and study fan relationship theories in a large Swedish football club, thereby presenting guidelines on how to further develop a CRM strategy in a Swedish football club.   Methodology: A quantitative approach and a qualitative approach have been used, first collecting empirical data on supporter views through a questionnaire further strengthened by gathering empirical data through an interview. The quantitative data has been presented with descriptive statistics and the qualitative data has been analyzed using a realist approach.   Theoretical Perspectives: A literature review has been conducted and resulted in a theoretical framework illustrating the concepts of benefits and risks with CRM, fan relationship marketing, CRM implementation process, CRM systems in football clubs, and supporter loyalty. A research model, “FRM implementation process” has been developed from the theoretical findings.    Empirical Data: The quantitative empirical data has been collected by distributing a questionnaire to supporters of AIK Fotboll. The qualitative empirical data has been collected through interviews with the head of sales and marketing within AIK Fotboll AB.   Conclusion: A CRM strategy can benefit Swedish football clubs in areas such as to better capture customer data, better communication between the club and its supporters and provide customized offers as long as the supporters are informed about the changes in strategy. In order for Swedish football clubs to successfully implement a CRM strategy they need to ensure adequate financing and management commitment since an unsuccessful implementation can be devastating to a Swedish football club’s finances.

The purpose of this bachelor essay is to describe and analyze budgeting in nonprofit organizations. To do that, we used a qualitative method and accomplished seven interviews in four different football clubs. Our idea is to create understanding by combine theory and empiric, and therefore we have an abductive research strategy. The subject of this essay is very topical in view of the recently emerging trend that Allsvenska football clubs are paying increasing deficit. This can have a major impact on the progress and must be stopped. The first step is to make a more realistic budget. The conclusions drawn from this essay suggest that it is not how the budget per se, but how to work from the planned budget that affects what results you gets in the end. The empirical data suggest that organizational form has no impact on how budget work is managed; it is the size that matters. This paper contributes to increased knowledge about the budget work related to Swedish club activities and to understanding of how the budget is used in a not very ordinary organizational form. You can find new fields of application of communication and coordination within the associations, and therefore we think that the budget is an interesting part of the economic work of associations engaged. This essay is hoped to arouse an interest to conduct further studies and work on the topic. / Syftet med denna kandidatuppsats är att beskriva och analysera budgetering i ideella föreningar. För att göra det har vi använt en kvalitativ metod och genomfört sju intervjuer i fyra olika fotbollsföreningar. Vår tanke är att skapa förståelse genom att röra oss mellan teorin och empirin och vi har således en abduktiv forskningsstrategi. Ämnet till denna uppsats är mycket aktuellt med tanke på den nyuppkomna trenden att Allsvenska fotbollsföreningar visar allt större underskott. Detta kan få stora konsekvenser om det fortskrider och måste därför stoppas. Första steget är att göra en mer realistisk budget. Slutsatserna som dras av detta arbete tyder på att det inte är hur budgeten läggs utan hur man arbetar utifrån den lagda budgeten, som påverkar vilket resultat man får i slutändan. Det empiriska materialet tyder på att organisationsformen inte har någon inverkan för hur arbetet med budget bedrivs. Utan att det är föreningens storlek som har betydelse. Denna uppsats bidrar till ökade kunskaper kring ämnet budget i Sveriges föreningsliv samt till ökad förståelse för hur budget används i ett inte helt vanlig organisationsform som det ej heller bedrivits särskilt många studier kring förut. Man kan hitta nya användningsområden för kommunikation och samordning inom föreningarna och därför tycker vi att budget är en intressant del av det ekonomiska arbete föreningarna bedriver. Denna uppsats hoppas väcka ett intresse för fortsatta studier och arbete kring ämnet.

The interest for professional football has increased during the last decades; more people attend football games and buying club merchandise. This has lead to increased turnover for the football clubs. This new development has forced the football clubs to transform in order to take advantage of the opportunities an increased turnover creates. The way Swedish football clubs have changed; is to start joint stock companies besides the non-profit football club. The supporter clubs today have a close relationship with the football clubs they are connected to. The purpose with this thesis is to investigate how the organizational change in the football club affects the close relationship between the supporters and the football club. The problem has been investigated with help of an open questionnaire, which has been sent out to supporter clubs connected to football clubs in the highest division in Sweden. The result of this thesis shows that the organizational change that has taken place in the Swedish football clubs, has not affected the relationship between the supporters and football clubs in a negative way. However, some of the supporters feel that the development has lead to a situation where the supporters have less opportunity to participate in the decision-making process.   To conclude, the supporter clubs felt that a change in organizational form had or would mean that they did not have the same opportunity to be involved in the decision-making process.

Background: Swedish football clubs have lost their competitiveness both economically andgamely. The last time a Swedish team was represented in Champions League was 1999 and last season there were only 2 clubs with positive financial results in Allsvenskan. One factor that has not worked is budgeting where many clubs have budgeted too optimistic and thus not able to make positive results.Purpose: The purpose of this report is to review and analyze how the Swedish football clubs are working with their budgeting. The goal was to identify problems in their budgeting and to find solutions which can be used practically.Methodology: This report is a qualitative study consisting of a cross-sectional study of how Swedish football clubs are working on budgeting in 2014. Data collection has primarily consisted of interviews of budgetmakers in the clubs. Also studies in annual reports and business economic theories have been part of the report.Results and conclusions: The study shows that there is big differences in the clubs budgeting. Audience-revenue and transfers is most difficult to budget. These problems leadsto a model with the purpose to improve the budgeting in football clubs. / Bakgrund: Svenska fotbollsklubbar har tappat i konkurrenskraft såväl ekonomiskt somsportsligt. Senast ett svenskt klubblag representerades i Champions League var år 1999 och det senaste året var det endast två allsvenska klubbar som visade positiva ekonomiska resultat. En faktor som inte fungerat är budgeteringen där många klubbar har budgeterat för optimistiskt och därmed inte kunnat göra positiva resultat.Syfte: Ett första syfte med studien är att granska och analysera hur allsvenska fotbollsklubbar arbetar med deras budgetering. Ett andra syfte är att identifiera eventuella brister i budgeteringen samt hitta lösningar på dessa som kan användas praktiskt.Metod: Uppsatsen är en kvalitativ studie bestående av en tvärsnittsstudie kring hur allsvenska klubbarna arbetar med budgetering år 2014. Datainsamlingen har primärt bestått av intervjuer med de budgetansvariga i flertalet fotbollsklubbar. Även studier i årsredovisningar och företagsekonomiska teorier har varit en del i studien.Resultat och slutsatser: Studien visar att det finns stora skillnader i hur olika fotbollsklubbar budgeterar. De svåraste posterna att budgetera har visat sig vara publikintäkter och spelarförsäljningar. Dessa problem mynnar ut i en modell med syfte att förbättrafotbollsklubbars budgetering.

Made available in DSpace on 2015-04-11T13:41:13Z (GMT). No. of bitstreams: 1 Alexandre Marco Araujo Chaves.pdf: 1473011 bytes, checksum: 5b0f2f8c3b9da9ac854dd43167da4eef (MD5) Previous issue date: 2013-08-08 / FAPEAM - Fundação de Amparo à Pesquisa do Estado do Amazonas / This study presents a discussion of symbolic meanings present in local practices cheerleaders. The research objective was to investigate the social meanings of twist for a professional football team in Manaus. To carry out our research we assume that the initial twist is seemingly simple, seen through the prism of references and identity standards of the population, however, immersed in this apparent simplicity, and in addition to the sports events are present dynamics of intense relations passion, social and cultural meanings ample, where their signs bring with them a symbolic universe that say a lot about the Brazilian society and Manauense so particular. Our research was characterized as an ethnographic study and data collection were used as instruments, questionnaires, semi-structured interviews and a field journal. To decode the discourse of the interviewees and extract from them the essence of the phenomenon, we used discourse analysis. In order to unravel the social meanings present in the twist were chosen cheerleaders who cheer the teams, because despite the current state of football amazonenense they exist and have local representation. The data collection of the research involved fans organized cheerleading Alvinegro the Empire Athletic Club Rio Negro, the organized supporters Narraça the National Football Club and the fans organizes Hurricane Blue São Raimundo Esporte Clube. Besides the organized fans were also part of this research the ordinary fans, in order to ascertain their perceptions of the meanings of the twist and these differed from the perception of organized supporters, as well as to know which teams of your choice. The study revealed that the twist to manauenses football fans, who mostly twist primarily by professional clubs of the State of Rio de Janeiro, plays an important role in the social life of the same forms of socialization and identification symbolically present and for its ability to generate exciting and thrilling moments, within a highly regulated and standardized daily / Este estudo apresenta uma discussão acerca das significações simbólicas presente nas práticas torcedoras manauenses. O objetivo da pesquisa consistiu em investigar os significados sociais do ato de torcer por um time de futebol profissional em Manaus. Para realização de nossa pesquisa partimos do pressuposto inicial que ato de torcer é aparentemente simples, visto pelo prisma das referências e dos padrões de identidade da população brasileira. Porém, imersos nesta aparente simplicidade, e para além das manifestações esportivas estão presentes dinâmicas de intensas relações de paixão, significados sociais e culturais amplos, nos quais seus signos trazem consigo um universo simbólico que dizem muito sobre a sociedade brasileira, e manauense, de forma particular. A pesquisa caracterizou-se como um estudo do tipo etnográfico e na coleta das informações foram utilizados como instrumentos questionário, entrevista semiestruturada além de um diário de campo. Para decodificar os discursos dos sujeitos entrevistados e extrair deles a essência do fenômeno, utilizamos a análise do discurso. No intuito de desvendar os significados sociais presentes no ato de torcer foram escolhidas as torcidas organizadas que torcem pelos times locais, pois apesar do atual estágio do futebol amazonenense elas existem e possuem representatividade local. A coleta de dados da pesquisa envolveu torcedores organizados da torcida Império Alvinegro do Atlético Rio Negro Clube, da torcida organizada Narraça do Nacional Futebol Clube e da torcida organiza Furacão Azul do São Raimundo Esporte Clube. Além dos torcedores organizados também fizeram parte dessa pesquisa os torcedores comuns, com a finalidade de se averiguar suas percepções sobre os significados do ato de torcer e se estas diferiam das percepção dos torcedores organizados, assim como também para conhecer quais os times de sua preferência. O estudo revelou que o ato de torcer para os torcedores manauenses de futebol, que em sua grande maioria torcem prioritariamente por clubes profissionais do Estado do Rio de janeiro, exerce uma importante função social na vida dos mesmos pelas formas de sociabilização e identificação presentes simbolicamente e por sua capacidade de gerar momentos excitantes e emocionantes, no seio de um cotidiano altamente regulamentado e normatizado.

Submitted by JOSIANE SANTOS DE OLIVEIRA (josianeso) on 2017-05-23T13:53:44Z No. of bitstreams: 1 Maicon Manoel Benin_.pdf: 865955 bytes, checksum: d383f7c672e1491fee5633da1fedf154 (MD5) / Made available in DSpace on 2017-05-23T13:53:44Z (GMT). No. of bitstreams: 1 Maicon Manoel Benin_.pdf: 865955 bytes, checksum: d383f7c672e1491fee5633da1fedf154 (MD5) Previous issue date: 2017-03-06 / Nenhuma / Nos últimos anos o futebol tem se fortalecido como uma relevante atividade econômica no Brasil. Porém, mesmo movimentando um grande montante de recursos os clubes muitas vezes não são economicamente eficientes nesse processo. A aprovação da Lei 13.155/2015, também chamada de lei do PROFUT, reforça a importância de que os clubes utilizem de forma eficiente seus recursos, exigindo tais práticas em contrapartida do parcelamento de dívidas federais. Assim, esta pesquisa analisa a eficiência econômica relativa em clubes brasileiros de futebol. Trata-se de uma pesquisa descritiva, com abordagem quantitativa. Os dados analisados pertencem aos anos de 2011 a 2015. Aplicando-se a metodologia da Análise Envoltória de Dados determinou-se a eficiência econômica relativa dos 26 clubes brasileiros de futebol que compõem a população. Na análise de eficiência econômica relativa comparando os clubes ano a ano, nove clubes atingiram o escore de 100% no ano de 2011, nove em 2012, 13 em 2013, 15 em 2014 e 12 em 2015. Analisando-se a eficiência econômica relativa dos clubes em todo o período, apenas 13 DMU’s foram consideradas economicamente eficientes. Em ambas as análises as variáveis que mais contribuíram para a obtenção dos escores foram receita operacional líquida, custos operacionais e ativo total (-) ativo imobilizado. Entre as melhorias necessárias destacam-se os aumentos da margem de lucro e do resultado financeiro líquido. Por meio dos resultados encontrados, destaca-se também a dificuldade de os clubes de futebol possuírem recursos estrategicamente relevantes como fonte de vantagem competitiva sustentável, indo de encontro a alguns estudos sobre o tema, assim como a ausência de evidências para afirmar que existe relação estatisticamente significante entre desempenho esportivo e eficiência econômica. / In recent years football has strengthened as a relevant economic activity in Brazil. However, even with a large amount of resources, clubs are often not economically efficient in this process. The approval of Law 13.155/2015, also called the PROFUT law, reinforces the importance of clubs using their resources efficiently, requiring such practices in exchange for federal debt payments. Thus, this research analyzes the relative economic efficiency in Brazilian soccer clubs. It is a descriptive research, with a quantitative approach. The data analyzed belong to the years 2011 to 2015. Applying the Data Envelopment Analysis methodology, the relative economic efficiency of the 26 Brazilian soccer clubs that compose the population was determined. In the analysis of relative economic efficiency comparing clubs year by year, nine clubs reached the 100% score in 2011, nine in 2012, 13 in 2013, 15 in 2014 and 12 in 2015. Analyzing the relative economic efficiency of the clubs throughout the period, only 13 DMUs were considered economically efficient. In both analyzes, the variables that contributed the most to the scores were net operating revenue, operating costs and total assets (-) property, plant and equipment. Among the necessary improvements are the increases in the profit margin and the net financial result. Through the results found, it is also important to note that soccer clubs does not have a source of sustainable competitive advantage, as well as the lack of evidence to affirm that there is a statistically significant relationship between sports performance and economic efficiency.

The focus of the thesis is how football clubs can increase their revenues through brand equity and different marketing activities. The purpose is to develop a professional attitude towards football brands among the Swedish clubs and to increase the awareness of aspects possible to improve. Due to current regulations the Swedish league differs in some aspects from other leagues in Europe. Therefore this thesis will provide guidelines of how Swedish football clubs could increase their revenues. The theoretical framework includes concepts such as brand equity, stakeholders and the European revenue model. In addition to this a general discussion about sport marketing and its differences from regular marketing will be provided. In order to answer the main research question; "How can Swedish football clubs increase their revenues through marketing activities in order to keep a competitive squad?" interviews with people associated to Swedish football have been conducted. Different aspects have been identified that will provide the Swedish football clubs with important insights of how to improve their revenue stream. Recommendations will be given of how to proceed with increasing the clubs revenues.