Futbol kulüpleri için değerleme çerçevesi

Öz

Bu çalışmada, bir işletme olarak futbol kulüplerinin değerlemesinin nasıl yapılması gerektiğini anlamak üzere, işletme değerlemesi, futbol kulüplerinin varlık-kaynak yapısı, gelir ve harcama kalemleri ile futbol endüstrisinin uluslararası ve ulusal boyutta işleyiş mekanizmaları hakkında genel bilgilere yer verilmiştir. Bununla birlikte, futbol kulüplerinin halka arzı öncelikli olmak üzere kulüplerde değer yaratımı faktörleri, kulüplerin en önemli varlıkları ve faaliyet kaynağı olan futbolcular ve bunların değerlemesi hakkında detaylı bilgilere yer verilmiş ve kulüp değerlemesi hakkında teorik düzeyde kabul edilen farklı yaklaşımlar tartışılmıştır

Anahtar Kelimeler

• Futbol endüstrisi, Futbol şirketleri, Kulüp değerlemesi, Futbolcu değerlemesi

VALUATION FRAMEWORK FOR FOOTBALL CLUBS

Öz

This study contains general information about company valuation, asset and liability structure of football companies, their receipts and expences, national and international rules for football industry. Those information give a notion and lay a base helping to answer the question: how to value football clubs? Additionally, factors of value creation in football clubs especially public offerings of them, football players as the most valuable assets of clubs and their financial evaluation are also examined and different theoric approaches for club valuaiton are criticised

Anahtar Kelimeler

• Football industry, Football companies, Club valuation, Player valuation

Kaynakça

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