Futbol kulüplerinin finansmanı ve bir uygulama
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Date
2022-03-11
Authors
Doğru, Abdulkadir
Journal Title
Journal ISSN
Volume Title
Publisher
Bursa Uludağ Üniversitesi
Abstract
Futbol, kalabalık kitleleri peşinden sürükleyen bir oyun olarak ortaya çıkmış olmasına rağmen günümüz itibariyle bir oyun olmaktan çıkarak giderek büyüyen ekonomik sektör haline gelmiştir. Bu çalışmada hisseleri Borsa İstanbul’da işlem gören Beşiktaş, Fenerbahçe, Galatasaray ve Trabzonspor kulübünün Kamuoyu Aydınlatma Platformu üzerinden açıkladıkları yıllık finansal veriler ışığında finansal durumları analiz edilmiştir. Çalışmanın birinci bölümünde futbol oyunun gelişiminden, bir endüstri haline gelmesinden ve televizyonun futbol oyununa etkisinden söz edilmiştir. Çalışmanın diğer bölümlerinde ise futbol kulüplerinin halka arz edilmesi, şirketleşmesi, gelir kaynakları ve gider kalemleri ele alınmıştır. Çalışmanın uygulama bölümünde ülkemizde borsaya kayıtlı dört futbol kulübünün 2016 ile 2020 yılları arasındaki finansal performansları Oran Analizi ve Altman Z Skoru yöntemiyle incelenmiştir. Oran Analizi yöntemi için 21 oran seçilmiş ve uygulanmıştır. Oran Analizi sonucunda elde edilen verilen literatürde belirlenen değerler referans alınarak yorumlanmıştır. Altman Z Skor yöntemi sonucunda elde edilen veriler literatürde kategorize edilen “Güvenli”, “Tehlikeli” ve “Gri/Belirsiz” olarak adlandırılan alanlara yerleştirilmiştir.
Although football emerged as a game that followed crowds, as of today, it has ceased to be a game and has become a growing economic sector. In this study, the financing of football clubs was researched and in the application part, the financial status of Beşiktaş, Fenerbahçe, Galatasaray and Trabzonspor clubs, whose shares are traded in Borsa Istanbul, was analyzed in the light of annual financial data announced on the Public Disclosure Platform. In the first part of the study, the development of the football game, its becoming an industry and the effect of television on the football game are mentioned. In the other parts of the study, the public offering of football clubs, incorporation, income sources and expense items are discussed. In the application part of the study, the financial performances of four football clubs that are open to the stock market in our country between 2016 and 2020 were examined by Ratio Analysis and Altman Z Score method. For the Ratio Analysis method, 21 ratios were selected and applied. The data obtained as a result of the Ratio Analysis were interpreted with reference to the values determined in the literature. The data obtained as a result of the Altman Z Score method were placed in the fields called “Safe”, “Dangerous” and “Gray/Uncertain” categorized in the literature.
Although football emerged as a game that followed crowds, as of today, it has ceased to be a game and has become a growing economic sector. In this study, the financing of football clubs was researched and in the application part, the financial status of Beşiktaş, Fenerbahçe, Galatasaray and Trabzonspor clubs, whose shares are traded in Borsa Istanbul, was analyzed in the light of annual financial data announced on the Public Disclosure Platform. In the first part of the study, the development of the football game, its becoming an industry and the effect of television on the football game are mentioned. In the other parts of the study, the public offering of football clubs, incorporation, income sources and expense items are discussed. In the application part of the study, the financial performances of four football clubs that are open to the stock market in our country between 2016 and 2020 were examined by Ratio Analysis and Altman Z Score method. For the Ratio Analysis method, 21 ratios were selected and applied. The data obtained as a result of the Ratio Analysis were interpreted with reference to the values determined in the literature. The data obtained as a result of the Altman Z Score method were placed in the fields called “Safe”, “Dangerous” and “Gray/Uncertain” categorized in the literature.
Description
Keywords
Finansal analiz, Oran analizi, Altman Z skoru, Futbol, Financial analysis, Ratio analysis, Altman Z score, Football
Citation
Doğru, A. (2022). Futbol kulüplerinin finansmanı ve bir uygulama. Yayınlanmamış yüksek lisans tezi. Bursa Uludağ Üniversitesi Sosyal Bilimler Enstitüsü.