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KCI등재 학술저널

K리그 시ㆍ도민 프로구단의 경영효율성 분석과 재무구조 개선을 위한 정책적 운영전략 제언

A Study on Analysis of K-League Professional Citizen Football Club’s Management Efficiency and Improvement of Financial Structure

본 연구는 과거부터 지속적으로 경영환경의 악순환과 재무구조의 문제점이 대두되는 시․도민프로구단을 대상으로 재무분석과 효율성분석을 통해 수익구조과 재정현황을 파악하여 경영실태를 분석하였으며 분석결과를 바탕으로 수익대비 과대한 비용지출과 만성적인 적자경영의 구단운영을 개선하기 위해 전략수립에 필요한 기초자료와 실증적자료를 제공하고자 한다. 첫째, 국내 시ㆍ도민프로축구단은 다양한 구단의 소유구조의 형태를 참고하여 시민(도민)들의 직접적인 구단운영이 가능할 수 있도록 전략을 모색해야 할 것이다. 또한 구단의 재정확보 및 자립도 향상을 위해 증자발행을 적극적인 시도를 해야할 것이다. 둘째, 국내 시ㆍ도민프로축구단은 수익구조의 단순화를 개선하고 불필요한 비용지출을 줄임으로서 재정 건전화를 위해 노력해야 할 것이며, 전문가 영입과 적절한 교육을 통해 사무국 직원들의 전문성을 향상시켜야 할 것이다. 셋째, 국내 시ㆍ도민프로축구단의 존립유지와 저소득대비 과비용지출현상을 제어할 수 있도록 샐러리캡, 재정적 페어플레이(FFP) 등 다양한 정책을 수립하여 적용해야할 것이다. 넷째, 국내 시ㆍ도민프로축구단의 수익구조와 비용지출 항목 등을 고려하여 효율적인 경영환경을 위한 새로운 재정운영전략을 수립하여 시도해야 할 것이다.

This paper analyzed the financial structure and efficiency of the professional citizen football clubs which have been experiencing the financial structure issues and worsening management continuously. The purpose of this paper is to examine the profit system and financial status, analyze the management status, and provide the basic data and empirical data for establishing the strategies to solve the excessive expenses and chronic deficits in running the football clubs. This paper targeted on 8 citizen football clubs that are members of the Korean professional football league. For the analysis, this paper collected the financial data from Local Public Enterprise Clean-Eye System and Data Analysis, Retrieval and Transfer System (DART). This study also requested each football club’s website, Prosports Data Portal, and Korea Professional Football League (K League) of the basic status and detailed information of the football clubs. In addition, this paper conducted a financial ratio analysis to examine the liquidity, stability, profitability, activity, and growth rate. Then, this paper used DEA model to analyze the efficiency of each football club. The results were as follows. First, Daegu FC, Suwon FC, Gangwon FC, Gwangju FC, and FC Anyang showed the liquidity ratio higher than the standard ratios and demonstrated outstanding ability to pay the debts. Secondly, Incheon United FC, Seongnam FC, Gyeongnam FC, and Gwangju FC showed the low stability ratio while rest of the football clubs maintained the good deb ratio under 100% in average. Third, FC Anyang showed increase in profitability ratio for three years in a row with a great management performance. Except for the football clubs with impaired capitals, other football clubs showed an unstable state repeating the irregular fluctuations. Fourth, Suwon FC showed a good management performance by increasing its activity ratio every year while other football clubs had the low activity ratios. Fifth, FC Anyang’s sales and total assets steadily grew for 3 years in a row while other 7 football clubs showed fluctuations in the annual growth ratio. Sixty, Daegu FC and Gangwon FC showed the highest efficiency as of 2018 followed by Anyang FC. Meanwhile, Suwon FC ranked the 8th place in the efficiency ratio. Seventh, Gangwon FC and Daegu FC showed the highest efficiency as of 2019 followed by Anyang FC. Meanwhile, Suwon FC ranked the 8th place in the efficiency ratio for two years in a row. Eight, Daegu FC, Gangwon FC, and Anyang FC were proved as the most efficiently managed footfall clubs showing the highest efficiency index while Suwon FC ranked the 8th place with the lowest efficiency for three years in a row. The analysis results on financial structure and efficiency will help each football club to perceive the problem and refer to other football club’s management methods and marketing strategies. This will also contribute on establishing the strategies for running the football club and making improvements in aspects of financial management and management efficiency.

I. 연구의 필요성

II. 국내 프로축구리고 현황

Ⅲ. 국내 시 · 도민프로축구단의 경영효율성

IV. 국내 시 · 도민프로축구단 재무비율분석

V. 논 의

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