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Izvori Financiranja Ženskih Nogometnih Klubova

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Izvori Financiranja Ženskih Nogometnih Klubova Izvori financiranja ženskih nogometnih klubova Horvat, Damir Undergraduate thesis / Završni rad 2020 Degree Grantor / Ustanova koja je dodijelila akademski / stručni stupanj: Polytechnic of Međimurje in Čakovec / Međimursko veleučilište u Čakovcu Permanent link / Trajna poveznica: https://urn.nsk.hr/urn:nbn:hr:110:686442 Rights / Prava: In copyright Download date / Datum preuzimanja: 2021-10-02 Repository / Repozitorij: Polytechnic of Međimurje in Čakovec Repository - Polytechnic of Međimurje Undergraduate and Graduate Theses Repository MEĐIMURSKO VELEUČILIŠTE U ČAKOVCU MENADŽMENT TURIZMA I SPORTA DAMIR HORVAT IZVORI FINANCIRANJA ŽENSKIH NOGOMETNIH KLUBOVA ZAVRŠNI RAD ČAKOVEC, 2020. MEĐIMURSKO VELEUČILIŠTE U ČAKOVCU MENADŽMENT TURIZMA I SPORTA DAMIR HORVAT IZVORI FINANCIRANJA ŽENSKIH NOGOMETNIH KLUBOVA FUNDING SOURCES FOR WOMEN'S SOCCER CLUBS ZAVRŠNI RAD Mentor: mag. cin. Tomislav Hublin, v. pred. ČAKOVEC, 2020. ZAHVALA Hvala svima koji su na bilo koji način bili dio mog trogodišnjeg obrazovanja i utjecali na moje obrazovanje. Posebna hvala Petri, Mariji i Karlu koji su me trpjeli ove tri godine i koji su mi pomogli da postanem bolja osoba. Sad je na meni da im pokažem da ove tri godine nisu bile uzalud. Također hvala mojoj obitelji koja me unatoč brojnim negodovanjima podržavala tijekom ove tri godine. Velika hvala i mentoru koji je bio velika pomoć pri definiranju teme i izradi samog rada. HVALA VAM! Sažetak Cilj ovog završnog rada je definirati mogućnosti povećanja raznih izvora financiranja u ženskom nogometu. Da bi se to postiglo, istražit će se aktualno stanje financiranja ženskih prvoligaških klubova u Republici Hrvatskoj, provest će se usporedba s muškim nogometnim klubovima, analizirat će se trendovi ulaganja svjetskih i europskih krovnih organizacija i Hrvatskog nogometnog saveza u ženski nogomet te ulaganja privatnog sektora te vlastiti izvori prihoda ženskih nogometnih klubova. Financijski aspekt na kojem će biti najveći fokus ovog rada jesu prihodi muških i ženskih nogometnih klubova, tj. vrste prihoda koje klubovi imaju i kako te vrste prihoda utječu na funkcioniranje tih klubova. Kada se govori o krovnim nogometnim organizacijama, fokus će biti na rashodima, tj. na ulaganjima krovnih nogometnih organizacija u ženski nogomet preko nogometnih natjecanja, ulaganja u ženske nogometne kadrove te razvoj ženskog nogometa od najmlađih kategorija, a samim time ulaganjima u kvalitetniji ženski nogomet u budućnosti. Ključne riječi: financiranje, prihodi, nogomet, muški nogomet, ženski nogomet, organizacije SADRŽAJ Sažetak 1. Uvod .......................................................................................................................... 6 2. Nogomet i njegov povijesni razvoj ........................................................................... 8 2.1. Počeci i razvoj nogometa u Hrvatskoj ............................................................. 11 3. Povijesni razvoj ženskog nogometa ........................................................................ 13 3.1. Povijesni razvoj ženskog nogometa u svijetu .................................................. 13 3.2. Povijesni razvoj ženskog nogometa u Hrvatskoj ............................................. 13 4. Suvremeni nogomet................................................................................................. 16 4.1. Usporedba financijskih izvješća FIFA-e za 2018. i 2017. godinu ................... 16 4.2. Usporedba financijskih izvješća UEFA-e za sezone 2018./2019. i 2017./2018. 17 4.2.1. Fond solidarnosti ...................................................................................... 18 4.2.2. Izvori i raspodjela prihoda ........................................................................ 19 5. Oblici poslovanja nogometnih klubova................................................................... 22 5.1. Poslovanje u obliku udruge .............................................................................. 22 5.2. Poslovanje u obliku sportskog dioničkog društva ........................................... 22 6. Financiranje muških nogometnih klubova .............................................................. 24 6.1. Financiranje elitnih europskih nogometnih klubova........................................ 24 6.1.1. Financijski izvještaj za sezonu 2018./2019. – FC Barcelona ................... 24 6.1.2. Usporedba financijskih izvješća sezona 2017./2018. i 2018./2019. – Real Madrid 28 6.2. Financijska izvješća hrvatskih nogometnih klubova ....................................... 30 6.2.1. Analiza financijskih izvješća – Građanski nogometni klub Dinamo ....... 30 6.2.2. Analiza financijskih izvješća – Hrvatski nogometni klub Hajduk ........... 31 6.2.3. Analiza financijskih izvješća – Hrvatski nogometni klub Rijeka............. 32 6.2.4. Analiza financijskih izvješća – Nogometni klub Osijek .......................... 33 6.2.5. Analiza financijskih izvješća – Nogometni klub Varaždin ...................... 34 7. Financiranje ženskih nogometnih klubova .............................................................. 35 7.1. Financiranje ženskih nogometnih klubova u svijetu ........................................ 35 7.2. Financiranje ženskih nogometnih klubova u Hrvatskoj .................................. 36 7.2.1. Analiza financijskih izvješća – Ženski nogometni klub Split .................. 36 7.2.2. Analiza financijskih izvješća – Ženski nogometni klub Osijek ............... 37 7.2.3. Analiza financijskih izvješća – Ženski nogometni klub Dinamo ............. 37 7.2.4. Analiza financijskih izvješća – Ženski nogometni klub Neretva Metković 38 7.2.5. Analiza financijskih izvješća – Ženski nogometni klub Agram ............... 38 7.3. Grafička analiza financijskih izvješća ženskih prvoligaških nogometnih klubova 39 8. Usporedba financiranja muških i ženskih nogometnih klubova ............................. 41 8.1. Analiza trenda ulaganja u muški i u ženski nogomet u svijetu ........................ 41 8.2. Usporedba financijskih izvješća muških i ženskih nogometnih prvoligaša..... 42 9. Zaključak ................................................................................................................. 47 10. Literatura ............................................................................................................. 49 Prilozi ............................................................................................................................. 51 Damir Horvat Izvori financiranja ženskih nogometnih klubova _____________________________________________________________________________ 1. Uvod Moderni nogomet igra se već gotovo 200 godina i u počecima se znatno razlikovao od današnjeg nogometa. Da bi nogomet stigao na razinu na kakvoj je sada, bilo je puno uspona i padova u muškom, ali još više i u ženskom nogometu. U prvom i drugom poglavlju ovoga rada opisan je i objašnjen razvoj muškog i ženskog nogometa kroz povijest. Razvojem nogometa razvile su se i krovne organizacije koje su velikim dijelom zaslužne za tako rapidan razvoj nogometne igre. Svojim osnivanjem na samom početku 20. stoljeća utrle su put razvoju nogometa ka onome kakav je danas. U ranim godinama razvoja, kako su rasli muški i ženski nogomet, došlo je do naglog zastoja u razvoju ženskog nogometa te se on prestao igrati na nekoliko desetaka godina što se može smatrati razlogom zašto je ženski nogomet utoliko manje razvijen od muškog nogometa. Spomenute su i krovne nogometne organizacije analizom i usporedbom čijih će se financijskih izvješća od prije nekoliko godina pokušati objasniti situacija ženskog nogometa, tj. zašto se i dalje mnogo veći novci ulažu u muški nogomet. Krovne nogometne organizacije osnovane su s ciljem razvoja nogometa, koji se kod muškog nogometa odvija bržim tempom nego kod ženskog nogometa. Taj problem spomenut je u pretprošlom odlomku i potrebno ga je nekoliko puta spomenuti tijekom samog uvoda i tijekom cijelog rada jer je ta odluka jedan od ključnih za povijest ženskog nogometa i potrebno je dublje sagledati tu odluku i prenijeti je u suvremeno vrijeme. Nije ključna tema ovog rada, ali je tema o kojoj se da raspravljati i kojoj bi se mnogo više trebalo razmišljati. Kada se govori o financiranju muških i ženskih nogometnih klubova, postoje određeni pravni oblici u kojima ti nogometni klubovi mogu poslovati pa o tome i uvelike ovise načini financiranja i količina financiranja tih istih klubova. Analizom financijskih izvješća nekoliko elitnih nogometnih klubova te analizom trendova ulaganja u ženskom nogometu u Europi pokušat će se pročistiti i objasniti situacija toliko manjih ulaganja u ženski nogomet ne samo u Europi, već i u svijetu. Ista analiza odvit će se na razini Hrvatske gdje će se usporediti financijska izvješća nekoliko _____________________________________________________________________________ Međimursko veleučilište u Čakovcu 6 Damir Horvat Izvori financiranja ženskih nogometnih klubova _____________________________________________________________________________ muških prvoligaških nogometnih klubova te nekoliko ženskih prvoligaških nogometnih klubova. Na temelju tih izvješća donijet će se zaključak i pokušat će se ponuditi rješenje kako poboljšati situaciju financiranja ženskih nogometnih klubova ne samo u Hrvatskoj, već i u svijetu. Nakon zaključka bit će navedeni literatura i prilozi koji su se koristili prilikom izrade rada. _____________________________________________________________________________ Međimursko veleučilište u Čakovcu 7 Damir Horvat Izvori financiranja ženskih nogometnih klubova
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