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Caracterização geral da situação financeira das federações desportivas nacionais
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O amadorismo é uma das características do desporto europeu, pelo que até há bem pouco tempo não se verificava um interesse da comunidade científica no estudo da componente financeira destas organizações.
Todavia, existe uma crescente afirmação da gestão do desporto, suportada pela consciencialização de que o desporto, para se desenvolver e ser bem-sucedido, necessita de ser bem gerido. Ainda assim, o “estatuto” de organização sem fins lucrativos que as federações possuem leva a que os estudos na área não abordem exclusivamente questões financeiras.
Em Portugal, o Estado tem uma intervenção direta no desporto. Por forma a cumprir a sua missão de intervenção nas orientações estratégicas desportivas do Estado, a Confederação do Desporto de Portugal tem interesse em acompanhar as finanças das várias federações.
Através da recolha e tratamento dos dados provenientes dos relatórios financeiros referentes ao triénio 2013-2015 da quase totalidade das Federações Desportivas (reconhecidas com estatuto de utilidade pública desportiva), o presente estudo teve como objetivo geral avaliar as tendências de (des)equilíbrio financeiro, do movimento desportivo federado, recorrendo a rácios económico-financeiros propostos no artigo de Mascarenhas, Sol, Andrade e Pereira (2016).
Conclui-se que as federações se revelam bastante dependentes dos apoios financeiros do Estado, escasseando outras fontes de financiamento de cariz autónomo. As federações desportivas apresentam parca solidez financeira e um elevado endividamento a curto prazo, cenário que é agravado pelo facto de a maioria das federações não apresentarem capacidade de reembolso desse sufoco financeiro.
Amateurism is one of the characteristics of sport in Europe, so until recently it was not usual to see the interest of the scientific community in the studying of the financial component of these organizations. However, there is an increasing importance of sports management, supported by the awareness that sport, to be developed and being successful, it need to be well managed. Nonetheless, federations are non-profit organizations, so the studies in this area are not exclusively linked to financial issues. In Portugal, the State has a direct intervention in sport. In order to fulfil its mission of intervention in the strategic sports guidelines of the State, Confederation of Sport of Portugal is interested in accompanying as finances of the different sports federations. After collecting and processing data from the financial reports referring to the triennium 2013-2015 of almost all Sports Federations (recognized with public sport utility status), the main propose of this was to evaluate trends of (un)balance of sports federated movement, using economic-financial ratios proposed by Mascarenhas, Sol, Andrade and Pereira (2016). It is concluded that as federations they are very dependent on the financial support of the State, lacking other sources of autonomous financing. Sports federations have insufficient financial strength and a high short-term debt, a scenario that is aggravated by the fact that most federations do not have the capacity to repay this financial suffocation.
Amateurism is one of the characteristics of sport in Europe, so until recently it was not usual to see the interest of the scientific community in the studying of the financial component of these organizations. However, there is an increasing importance of sports management, supported by the awareness that sport, to be developed and being successful, it need to be well managed. Nonetheless, federations are non-profit organizations, so the studies in this area are not exclusively linked to financial issues. In Portugal, the State has a direct intervention in sport. In order to fulfil its mission of intervention in the strategic sports guidelines of the State, Confederation of Sport of Portugal is interested in accompanying as finances of the different sports federations. After collecting and processing data from the financial reports referring to the triennium 2013-2015 of almost all Sports Federations (recognized with public sport utility status), the main propose of this was to evaluate trends of (un)balance of sports federated movement, using economic-financial ratios proposed by Mascarenhas, Sol, Andrade and Pereira (2016). It is concluded that as federations they are very dependent on the financial support of the State, lacking other sources of autonomous financing. Sports federations have insufficient financial strength and a high short-term debt, a scenario that is aggravated by the fact that most federations do not have the capacity to repay this financial suffocation.
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Análise financeira Equilíbrio financeiro Endividamento do desporto Federação desportiva Financiamento do desporto Financiamento das federações desportivas Gestão do desporto Rácios económico-financeiros Teoria dos rácios Financial analysis Financial balance Sports indebtedness Sport federation Financing of sports Financing of sports federations Sport management Economic and financial ratios Theory of ratios