Financial strategies for football (soccer) as a value generator
DOI:
https://doi.org/10.21501/2500-669X.3493Keywords:
Gestión financiera de clubes de fútbol, Creación de valor, Economía, Deporte, Indicadores financierosAbstract
The development of this article is aimed at establishing the financial strategies that the Club Rionegro Águilas Doradas (Rionegro Golden Eagles Club) needs to carry out within the framework of the basic financial objective (BFO) (OBF for its initials in Spanish). With this in mind, a diagnosis of the financial statements of the sport team was made, in addition a documentary investigation was carried out through which the background on the subject was established, interviews were conducted with some professionals in the financial area to obtain knowledge of the possible strategies that could be implemented. Finally, some strategies were established that can help the team achieve the basic financial objective in the face of revenue optimization, permanent evaluation of cash flow and efficient management of costs and expenses.
Downloads
References
Agroproyectos. (23 de julio de 2014). Tasa de Rendimiento Mínima Aceptable – TREMA [Mensaje de un blog]. Recuperado de https://www.agroproyectos.org/que-es-la-trema/.
Banco de la República. (29 de enero del 2019). Tasa libre de riesgo, diciembre 31 de 2017 (TES 10 años). Banco de la República. Recuperado de http://www.banrep.gov.co/es/tes-pesos.
Barnier-González, F. (05 de enero, 1998). EVA, indicador del valor económico. El Tiempo. Recuperado de http://www.eltiempo.com/archivo/documento/MAM-837973.
Buzón, V. (2010). Análisis del costo y estructura de capital de empresas de telecomunicaciones en Colombia. (Tesis de maestría). Universidad Nacional de Colombia, Bogotá, Colombia.
Correa-Mejía, D. A., Martínez-Molina, L. Y., Ruiz-Criollo, M. C. y Yepes-Montoya, M. A. (2018). Los indicadores de costos: una herramienta para gestionar la generación de valor en las empresas industriales colombianas. Estudios Gerenciales, 34(147), 190-199. doi: https://doi.org/10.18046/j.estger.2018.147.2643.
Dinero. (06 de diciembre de 2016). ¿Qué es el EVA y cómo se calcula? Recuperado de https://www.dinero.com/empresas/articulo/que-es-el-eva-y-como-se-calcula/239711.
Modelo de Jensen y Meckling. Sobre problema de agente y principal. Recuperado de https://www.gestiopolis.com/modelo-de-jensen-y-meckling-sobre-problema-de-agente-y-principal/
Díaz, M. (2012). Inmovilizado: el punto de partida de la liquidez. Revista Universo Contábil, 8(2), 134-145. Recuperado de http://gorila.furb.br/ojs/index.php/universocontabil/article/view/2667/1949
García, O. L. (2003). Valoración de empresas, gerencia del valor y EVA. Medellín: Impreso por Digital Express.
Gómez, J. (1990). Fundamentación financiera. Unidad de emprendimiento. Bogotá, Colombia: Universidad Nacional de Colombia. Recuperado de http://www.fce.unal.edu.co/ebooks/financiera/mobile/index.html#p=38.
IASC. (1997). Norma Internacional de Contabilidad N°07. Recuperado de http://www.normasinternacionalesdecontabilidad.es/nic/pdf/nic07.pdf.
Mallo, C. y Pulido, A. (2008). Contabilidad financiera. Un enfoque actual. España: Paraninfo. Recuperado de https://books.google.com.co/books?id=ePyr6TLZuKoC&pg=PR13&lpg=PR13&dq=contabilidad+financiera+un+enfoque+actual+pdf&source=bl&ots=W64W1IwtHS&sig=yWtRid73cGTFn3381TWnXKwflO0&hl=es&sa=X&ved=0ahUKEwj0_dL4-qjbAhVHulMKHRL7DwYQ6AEILjAB#v=onepage&q&f=false.
Meneses, L. (12 de enero, 2016). Costo de Capital Promedio Ponderado CCPP o WACC. Gestiopolis. Recuperado de https://www.gestiopolis.com/costo-capital-promedio-ponderado-ccpp-wacc/.
Mesa, R., Osorio, J. y Castaño, C. (2016). Economía, gestión y fútbol: de la pasión a la sostenibilidad financiera. Borradores de Economía, (57), 1-22. Recuperado de http://bibliotecadigital.udea.edu.co/dspace/bitstream/10495/3898/6/Mesa_2016_EconomiaGestionFutbol.pdf.
Ramírez-Molinares, C., Carbal-Herrera, A. y Zambrano-Meza, M. (2012). La creación de valor en las empresas: el Valor Económico Agregado – EVA y el Valor de Mercado Agregado – MVA en una empresa metalmecánica de la Ciudad de Cartagena. Saber, Ciencia y Libertad, 7(1), 157-169. Recuperado de https://dialnet.unirioja.es/descarga/articulo/5109377.pdf.
Sánchez, L., Sánchez, P. y Barajas, A. (2016). Estructuras de propiedad y rentabilidad financiera en el fútbol europeo. Journal of Sports Economics & Management, 6(1), 5-17. https://www.researchgate.net/publication/305324869_ESTRUCTURAS_DE_PROPIEDAD_Y_RENTABILIDAD_FINANCIERA_EN_EL_FUTBOL_EUROPEO
Sevilla, A. (s.f.). Liquidez. Economipedia. Recuperado de https://economipedia.com/definiciones/liquidez.html.
Tirado, S. (27 de marzo de 2012). Potencial de utilidad. Recuperado de http://steven300contabilidad.blogspot.com/2012/03/potencial-de-utilidad.html.
Torres-Valencia, A. (2012). Análisis de mercadeo deportivo para el sector del fútbol en Colombia a partir de los casos más exitosos a nivel internacional. (Tesis de pregrado). Pontificia Universidad Javeriana, Bogotá. Colombia. Recuperado de https://repository.javeriana.edu.co/handle/10554/11056
Downloads
Published
How to Cite
Issue
Section
License
PUBLICATIONS POLICY
• The author must send completed the declaration of transfer of economic rights and declaration of conflicts of interest, which will be provided by the management of the magazine. This document indicates the originality of the article, which is not published in another medium and that is not simultaneously postulated in another journal.
• The author will transfer all rights to the article to the journal Science Of Human Action.
• Once the evaluation of the article has begun, the authors agree not to withdraw it until the end of the process.
• The Science Of Human Action journal will submit the articles received for initial evaluation by the Editorial Committee, in case the Committee finds the material pertinent, it will be evaluated by two anonymous referees who will determine if it is publishable. If one referee approves and the other rejects it, a third party will be appointed.
• The address of Science Of Human Action will answer within a maximum of three (3) days about the receipt of the contribution received from the author.
• Printed items will not be received. All the proponents will have to send their writings through the e-mail of the magazine.
• Partial versions of the text will not be received, that is, those that are not structurally adjusted to the type of article.
• Once the article is sent, it is understood that the author authorizes the publication of these data.
• The reception of articles does not imply an obligation to publish them. The authors are directly responsible for the ideas, judgments and opinions expressed in the articles; in such a way that the content does not compromise the thinking of the Editorial Committee or the Institution.
• Once the article is submitted, it is understood that the author authorizes the publication of the data corresponding to the author's note.
• This is an open access journal that does not charge authors for either the editorial process or the publication. All costs of editorial production are assumed by the Luis Amigó Catholic University.
ETHICS OF PUBLICATION
• The Editorial Committee, by virtue of transparency in the processes, will ensure the academic quality of the journal.
• Causes of rejection are considered: plagiarism, adulteration, invention or falsification of content and author data, which are not original and unpublished.
• In no case, the journal's management will require the author to cite it or publish articles with conflicts of interest.
• If once the article is published: 1) the author discovers substantive errors that threaten the quality or scientificity, may request its removal or correction. 2) If a third party detects the error, it is the obligation of the author to retract immediately and proceed to the public removal or correction.
