FINANCIAL SOURCES OF ACTIVITY OF A NON-PROFIT SPORTS ORGANIZATION: CONCENTRATION AND THEIR ANALYSIS

УДК 336.6:796

  • O. A. Shavandina Altai State University (Barnaul, Russia) Email: shao07@rmbler.ru
  • E. Y. Kovalenko Altai State University (Barnaul, Russia) Email: ekov_@mail.ru
DOI_disc_logo https://doi.org/10.14258/epb202449
Keywords: non-profit sports organization, financial resources, financial sources, concentration of financial sources, structure of funding sources, degree of influence of financial partners-sponsors

Abstract

The article is devoted to improving the analysis of the concentration of financial resources of a non-profit sports organization. To ensure effective activities, sports organizations are forced to attract partners due to insufficient government funding. As a rule, the role of sponsors is commercial organizations that, by financing non-profit sports organizations, pursue their goals (sharing of sports equipment and inventory, promotion of a specific athlete, sport, advertising of manufactured products, etc.). To assess the degree of coverage of the total financial resources of sports organizations by major sponsors, the degree of influence and competition of financial partners, it is proposed to use the coefficients of concentration of financial sources, the Herfindahl-Hirschman index and the Hall-Tideman index. The reliability and consistency of the results obtained indicate that this economic and mathematical apparatus can be adequately used to analyze the financial resources of a non-profit sports organization. In general, the adjustment of analytical approaches is aimed at improving the quality of research into the effectiveness of their activities.

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Author Biographies

O. A. Shavandina, Altai State University (Barnaul, Russia)

кандидат экономических наук, ведущий документовед научного отдела юридического института

E. Y. Kovalenko, Altai State University (Barnaul, Russia)

кандидат юридических наук, доцент кафедры гражданского права

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REFERENCES

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Published
2024-09-16
How to Cite
1. Shavandina O. A., Kovalenko E. Y. FINANCIAL SOURCES OF ACTIVITY OF A NON-PROFIT SPORTS ORGANIZATION: CONCENTRATION AND THEIR ANALYSIS // Economics Profession Business, 2024. № 3. P. 148-153. URL: http://journal.asu.ru/ec/article/view/epb202449.
Issue
No 3 (2024): Economics Profession Business
Section
ЭКОНОМИЧЕСКИЕ НАУКИ

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