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Analysis for Financial Ratio of Korean Professional Soccer Citizen Teams

프로축구 시민구단의 재무비율 분석

  • 강호정 (배재대학교 경영학과) ;
  • 송강영 (동서대학교 레저스포츠과)
  • Published : 2008.07.28

Abstract

Sport industry creates value-added by production and distribution of product or service related with sports or sports. Professional sports will lead to major area of sport service industry in the future. The purpose of study is to analyze financial condition and management performance by using financial statement(2005-2007) of korean professional soccer citizen teams. The analysis of financial condition and management performance is executed by financial ratio analysis method. The content of this study involve comparison with standardization ratio and financial ratios among professional soccer citizen teams. The results of this study are as follows. First, liquidity ratio measured by current ratio and quick ratio was high with compared to standardization ratio. Second, leverage ratio measured by debt ratio was very high. Third, activity ratio was good condition. Finally, profitability ratio was very low having minus ratio generally.

Keywords

Professional Soccer Citizen Teams;Financial Statement;Standardization Ratio;Financial Ratio Analysis

References

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