Análise econômico-financeira dos jogos do flamengo no maracanã como mandante no campeonato carioca: um estudo pré e pós copa do mundo

Abstract

It is common in the areas of business management, the permanent discussion about organizational sustainability, which establishes, in a common sense, that a positive economic and financial situation is the only way of permanence and functioning of an entity. In conjunction with this context, this paper aims to relate the sports scenario of one of the world's leading sports to the complex method of administrative consolidation of an organization. Thus, the objective of this research was to analyze the revenues and expenses of the Clube de Regatas do Flamengo in matches held at Maracanã stadium (Rio de Janeiro - RJ) during the Rio de Janeiro championships in the pre and post World Cup stadium reform FIFA 2014, and then an attitude of business behavior towards the sustainability of the stadium was suggested. Thus, the work had as methodology a case study of descriptive and exploratory nature, going through a theoretical reference that approached the importance of financial administration and cost accounting and having as source of analysis 59 Flamengo departures as principal in the arena occurred between 2008 and 2018. This analysis included the Financial Bulletins of the matches, from which were separated and analyzed the elements that made up the disbursements and receipts of the club. Thus, it is possible to notice a significant increase in club expenses, resulting from the Maracanã reform, as well as the process of granting it to a private entity, resulting in the decrease of the final profit even with the increase of almost 100% of the amount raised with box office in games. It was noted that these expenses increased not only due to the process of concession of the arena, but also, as a result of the modernization of sports glimpsing the safety and comfort of the fans.