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Bu çalışmanın temel amacı futbol kulüplerinin nakit akış performanslarının uluslararası olarak karşılaştırmalı analiz edilmesidir. Bu kapsamda Türkiye Spor Toto Süper Ligi ve Avrupa’daki 10 ulusal ligde bulunan 29 futbol kulübünün 2013-2018 yılları arasındaki nakit akış tabloları “Nakit Akışlarının Sağlandığı Faaliyetler Yöntemi”ne göre analiz edilmiştir. Analiz sonuçlarına göre futbol kulüplerinin en çok sahip olduğu nakit akış profillerinin sırasıyla Model 2: başarılı işletme, Model 6: genç işletme ve Model 4: büyüyen işletme olduğu belirlenmiştir. Çalışma sonucunda ayrıca Avrupa’daki futbol kulüplerinin genellikle işletme faaliyetlerinden pozitif, yatırım ve finansman faaliyetlerinden negatif nakit akışına sahip olduğu, Türkiye’deki futbol kulüplerinin ise genellikle finansman faaliyetlerden pozitif, işletme ve yatırım faaliyetlerinden negatif nakit akışına sahip olduğu saptanmıştır.
The main objective of this study is to compare the performance of the cash flow of football clubs internationally. In this context, the cash flow tables of the 29 football clubs in the 10 national leagues of Turkey Sports Toto Super League and Europe between the years 2013-2018 have been analyzed according to the "Method of Activities provided by Nakat Streams". According to the results of the analysis, the cash flow profiles that many football clubs possess are determined accordingly; Model 2: successful business, Model 6: young business, and Model 4: growing business. The study also found that football clubs in Europe often have negative cash flow from business activities, positive cash flow from investment and financing activities, while football clubs in Turkey often have negative cash flow from financing activities, positive cash flow from business and investment activities.
The main objective of this study is to analyze a comparative international analysis of cash flow performance of football clubs. In this context, cash flow statements of 29 football clubs where in Turkey Spor Toto Super League and ten national leagues in Europe is analyzed according to the “Cash Flow Patterns Method” between the years 2013-2018. According to the results of the analysis, it is determined that the cash flow profiles that football clubs have the most are Model 2: successful company, Model 6: young company and Model 4: growing company. As a result of the study also it is determined that the football clubs in Europe generally have positive cash flows from operating activities and negative cash flows from investing and financing activities, and the football clubs in Turkey generally have positive cash flows from financing activities and negative cash flows from operating and investing activities.
Alan : Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Ulusal
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