Futbolda Finansal Sürdürülebilirlik Kapsamında “Finansal Fair Play Başa Baş Kuralı” ve Beşiktaş Futbol Kulübü Üzerinde Uygulama
“Break-Even Calculations Rule in Financial Fair Play” within the Scope of Financial Sustainability in Football Industry and Implementation of Beşiktaş Football Club

Summary/Abstract: Generally in football industry while objecting sportive success, ignorance of financial resources relatively restrains the financial sustainability of football industry. The aim of this paper is to analyze the degree of Besiktas Football Club’s compliance to the criterion of auditing called “Financial Fair Play” which was designed by UEFA and has been in operation for a while now. The purpose is the continuity of the rapidly developing football industry’s sustainability which has been commercialized in Europe recently. Besiktas Football Club has given some commitments to UEFA based on “Break-Even Calculations” which are the most substantial parts of the UEFA’s Financial Fair Play Criteria. It is known that if the club doesn’t meet these criteria, various punitive sanctions including the disqualification from the European Cups might be applied. Based upon the “Break-Even Calculations” set in the regulations of the UEFA regarding financial fair play, the actual revenue-expenditure balance of the club was analyzed with the actual financial data. Consequently, unless any extraordinary status exists until the end of the season and positive course of the financial balance with the actual data about 2015-16 season is considered, the club can meet its commitments and operate without any problems.

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