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Allsvenska fotbollsklubbars budgetering: En flerfallsstudie kring styrning
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
2014 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
Budgeting in Swedish football clubs : A multiple case study of governance (English)
Abstract [en]

Background: Swedish football clubs have lost their competitiveness both economically andgamely. The last time a Swedish team was represented in Champions League was 1999 and last season there were only 2 clubs with positive financial results in Allsvenskan. One factor that has not worked is budgeting where many clubs have budgeted too optimistic and thus not able to make positive results.Purpose: The purpose of this report is to review and analyze how the Swedish football clubs are working with their budgeting. The goal was to identify problems in their budgeting and to find solutions which can be used practically.Methodology: This report is a qualitative study consisting of a cross-sectional study of how Swedish football clubs are working on budgeting in 2014. Data collection has primarily consisted of interviews of budgetmakers in the clubs. Also studies in annual reports and business economic theories have been part of the report.Results and conclusions: The study shows that there is big differences in the clubs budgeting. Audience-revenue and transfers is most difficult to budget. These problems leadsto a model with the purpose to improve the budgeting in football clubs.

Abstract [sv]

Bakgrund: Svenska fotbollsklubbar har tappat i konkurrenskraft såväl ekonomiskt somsportsligt. Senast ett svenskt klubblag representerades i Champions League var år 1999 och det senaste året var det endast två allsvenska klubbar som visade positiva ekonomiska resultat. En faktor som inte fungerat är budgeteringen där många klubbar har budgeterat för optimistiskt och därmed inte kunnat göra positiva resultat.Syfte: Ett första syfte med studien är att granska och analysera hur allsvenska fotbollsklubbar arbetar med deras budgetering. Ett andra syfte är att identifiera eventuella brister i budgeteringen samt hitta lösningar på dessa som kan användas praktiskt.Metod: Uppsatsen är en kvalitativ studie bestående av en tvärsnittsstudie kring hur allsvenska klubbarna arbetar med budgetering år 2014. Datainsamlingen har primärt bestått av intervjuer med de budgetansvariga i flertalet fotbollsklubbar. Även studier i årsredovisningar och företagsekonomiska teorier har varit en del i studien.Resultat och slutsatser: Studien visar att det finns stora skillnader i hur olika fotbollsklubbar budgeterar. De svåraste posterna att budgetera har visat sig vara publikintäkter och spelarförsäljningar. Dessa problem mynnar ut i en modell med syfte att förbättrafotbollsklubbars budgetering.

Place, publisher, year, edition, pages
2014. , 79 p.
Keyword [en]
Budget, budgeting, football, football clubs, economic governance.
Keyword [sv]
Budget, budgetering, fotboll, Allsvenskan, fotbollsklubbar, ekonomisk styrning.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:lnu:diva-36845OAI: oai:DiVA.org:lnu-36845DiVA: diva2:745301
Subject / course
Business Administration - Management Accounting
Educational program
Business Administration and Economics Programme, 240 credits
Supervisors
Examiners
Available from: 2014-09-15 Created: 2014-09-10 Last updated: 2014-09-15Bibliographically approved

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Citation style
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