Futebol sob a perspectiva da administração financeira: estudo de caso da reestruturação do Clube de Regatas do Flamengo

Abstract

Football in Brazil has a special and symbolic prominence, as it is considered the “country of football”. In view of this, Brazilian clubs began to invest in their own growth, gaining evidence in the football scenario, as well as a role in the country's economy, so studying the financial behavior of these clubs became necessary. To that end, the objective of this work is to analyze the importance of financial management in the restructuring of Clube de Regatas do Flamengo, which lasted from 2013 to 2018. The study was carried out through bibliographic research based on articles published on Google Scholar, Scielo, Spell and information found on the club's website. Furthermore, the research is characterized as an exploratory case study with a qualitative and quantitative approach. The results show a progressive and positive evolution in the indicators during the analyzed period and indicate that the club used strategies to improve its ability to pay. Regarding debt, the club has most of its long-term debts and is managing to reduce them year after year. It should be noted that future research on the subject will seek to analyze the indicators of other national clubs