التسيير المالي والمحاسبي للجمعيات والنوادي الرياضية الهاوية: النادي الرياضي للهواة - اتحاد برهوم لكرة القدم

الملخص EN

This study is concerned with the issue of financial and accounting management of amateur sports associations and clubs, where the study aimed to know the resources of the amateur sports club under study, and to identify the financial management of the sports club under study.

The analytical approach to the case study, as it was treated by observing and analyzing the documents submitted by the amateur sports club, Barhoum Football Association, where we took the most important elements that help us to calculate some percentages to reach the impact of financial management, and in order to achieve the objectives of the study and test its hypotheses, a program was used Microsoft Office Excel 2010 for calculating various percentages as well as plotting graphs.

The results showed the failure to adopt criteria for distributing the budget to the various activities of the sports club, relying on the practically qualified and leaving specialists with experience and efficiency in financial and accounting management, the insufficiency of the current funding sources, meaning that they do not meet the requirements and needs of the club, the lack of diversification in its sources of funding to meet its needs and avoid Financial crises that have a direct impact on the results of the performance of the sports club, the Directorate of Youth and Sports must give more attention to sports associations and clubs, in terms of funding.