Análise da eficiência legislativa, esportiva e financeira dos clubes do Campeonato Brasileiro da Série A de 2016

Abstract

The soccer is a sport that has a lot of importance in the world due to the proportion that has inside and outside of the lawns. On behalf of this and to involve great amounts of money, is necessary that has a detailed accompaniment of the countable demonstrations of the soccer clubs.This is possible on behalf of Law 10,672/03, that it compels the clubs to publish its demonstrations, making public these results.This access to the results makes with that the supporters can observe how much its club invests in players, collection with games,spent with the maintenance of the club and finally, how much it obtains in the end of the exercise. Due to this access to the information and also searching one it forms to evaluate if the financial movement of a club results in good performance in the lawn, this study aims at to evaluate the legislative, sporting and financial efficiency of the 20 clubs that had disputed the Brazilian Championship of the Series, in 2016. This evaluation was made by calculates it of the three efficiencies, and after this was given a 33,33% reason so that it was possible to measure which club is most efficient in respect to legislation, to the sporting performance and in financial questions. In addition, the method used is the Data Envelopment Analysis (DEA). It was collected as accounting statements of 20 clubs Brazilian Championship Series A of 2016 (América - MG, Atletico - MG, Atletico - PR, Botafogo, Chapecoense, Corinthians, Coritiba, Cruzeiro, Figueirense, Flamengo, Fluminense, Grêmio, Internacional, Palmeiras, Ponte Preta, Santa Cruz, Santos, São Paulo, Sport and Vitória). Finally, it is concluded that the club that reaches the maximum economy of the indexes studied is the Clube de Regatas Flamengo.