Firmino, José EmersonAlmeida Filho, Enio Jorge Gomes de2024-08-302024-08-302024-08-12ALMEIDA FILHO, Enio Jorge Gomes de. Custos da formação de atletas da base no futebol brasileiro: um estudo de caso entre os exercícios 2017 a 2023. Orientador: José Emerson Firmino. 2024. 52 f. Trabalho de Conclusão de Curso (Graduação) - Curso de Ciências Contábeis, Centro de Ciências Sociais Aplicadas, Universidade Federal do Rio Grande do Norte, Natal, 2024.https://repositorio.ufrn.br/handle/123456789/59965This study aims to analyze the costs involved in the training of youth athletes in the ABC Football Club's academy from 2017 to 2023. The research was based on the increasing need for management in sports, with revenue from the sale of young athletes being an important type of income, further driven by the relevance of ABC F.C. The study relied on the analysis of Financial Statements and Audit Reports provided by the club, along with an on-site interview. The entire process was identified, from the athlete's arrival at the club to their integration into the professional squad. Challenges in implementing cost control were highlighted, which may compromise the analysis of the data provided in the statements. The main findings indicate an improvement in Financial Statements and Audit Reports, though still not ideal for a club of this size. It was also noted that the club needs to obtain the Certification as a Training Club. The conclusion was that transparency and professionalism in financial management are essential for the club's financial sustainability and success in training athletes. For future studies, it is suggested to analyze the impact of ITG 2003 (R2) on the clubs' statements and to conduct a financial feasibility study to meet all require to become a training club.Attribution-NonCommercial-NoDerivs 3.0 Brazilhttp://creativecommons.org/licenses/by-nc-nd/3.0/br/Contabilidade de custosClube de futebolFormação de atletaInvestimento financeiroDemonstrações contábeisABC Futebol ClubeCost accountingFootball clubAthlete trainingFinancial investmentFinancial statementsABC Football ClubbachelorThesisCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS