Análise do desempenho financeiro da associação Chapecoense de Futebol entre 2014 e 2017

Abstract

The main objective of this work is to analyze the financial performance of the Chapecoense Football Association between 2014 and 2017. The research is considered descriptive regarding the objectives, and the procedure used was the case study. For the development of the study it was necessary to collect the financial data of the clubs that competed in the main division of the Brazilian Championship from 2013 to 2017, this information is included in the financial statements of those teams that made it available on its Websites. In general, it is possible to affirm that the financial performance of the teams participating in the first division of the Brazilian Championship in the 2014-2017 quinquennium was bad, and that it is essential for the survival of these institutions that they remain cautious and carry out more robust financial planning modernize and professionalize their management. According to the analysis of percentiles performed, it is possible to affirm that the financial performance of the Chapecoense Football Association in the four seasons in which it played the main division of the Brazilian Championship can be considered of satisfactory to the optimum, according to the criterion of evaluation adopted, that mixes profiles (bad, fair, reasonable, satisfactory, great and excellent) and the percentiles of the analysis, it was found that in 58% of the observations the accounting indicators were classified as satisfactory or optimal, which leads us to believe that the financial performance of the team can also be evaluated in an analogous way.