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Bilanzpolitik bei Fußballunternehmen

Bilanzpolitik bei Fußballunternehmen

          
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About the Book

Bachelorarbeit aus dem Jahr 2018 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 1,0, Fachhochschule Kiel, Sprache: Deutsch, Abstract: 1963 leitete der Deutsche Fußball-Bund eine Neuorganisation beziehungsweise Professionalisierung des Fußballspielbetriebs mit der Gründung der Fußball-Bundesliga ein. Die Professionalisierung bedeutete für die Sportvereine den Eintritt in den ökonomischen Wettbewerb. Seitdem haben sich die wirtschaftlichen Verhältnisse der Clubs und die organisatorischen Anforderungen an die Clubs grundlegend verändert, sodass unter anderem der Bereich der kaufmännischen Verwaltung, also auch der Bereich der Rechnungslegung professionalisiert werden musste. Die meisten Clubs der Ersten Bundesliga treten inzwischen auch nicht mehr als Vereine auf, sondern als Kapitalgesellschaften. Der Profifußball in Deutschland hat sich zu einem florierenden Wirtschaftszweig entwickelt; hatten die Vereine der Ersten Bundesliga beispielsweise in der Saison 1989/1990 noch einen kumulierten Umsatz in Höhe von 186 Millionen Euro, betrug dieser in der Spielzeit 2004/2005 bereits über 1,2 Milliarden Euro. Laut dem Report 2018 der DFL Deutsche Fußball Liga GmbH (DFL), der die Jahresabschlüsse der Bundesligisten in einer Bilanz und einer Gewinn- und Verlustrechnung (GuV) für die Saison 2016/2017 zusammenfasst, haben die Clubs der Ersten Bundesliga in dieser Spielzeit zusammen circa 3,3 Milliarden Euro an Umsatz generiert. Die Hälfte davon über Werbung und mediale Verwertung. Alle 36 Clubs der Ersten und Zweiten Bundesliga erzielten zusammen sogar das erste Mal einen Gesamtumsatz von über vier Milliarden Euro. Damit die Clubs auch in den beiden höchsten deutschen Spielklassen auftreten dürfen und sich darüber vermarkten und wirtschaften können, müssen sie jährlich eine Lizenz beim Ligaverband beantragen. Während des Lizenzierungsverfahrens müssen die Clubs über ihre finanzielle Situation Rechenschaft ablegen, um ihre wirtschaftliche Leistungsfähigkeit nac


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Product Details
  • ISBN-13: 9783668991149
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 76
  • Spine Width: 5 mm
  • Width: 148 mm
  • ISBN-10: 3668991146
  • Publisher Date: 07 Jul 2019
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 109 gr


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