تدفق العائد من نظام البناء و التشغيل و نقل الملكية B.O.T كمؤشر للاستثمار بالمنشآت الرياضية المصرية

Abstract EN

The aim of the research is the flow of return from the BOT system as an indicator for investment in Egyptian sports establishments, and the researcher used the descriptive approach to suit the nature of the research, and the research sample was chosen randomly from a professor of sports management, businessmen and economics, as the survey sample reached (10) individuals With a percentage of (11.76%), and the application was carried out during the period from Wednesday 9/2/2020 AD until Thursday 17/9/2020 AD, and the basic sample reached (75) individuals with a percentage of (88.23%), using the questionnaire to reach conclusions that were summarized at: - The flow of return from the construction, operation and transfer of ownership system BOT in the investment in the sports facility allows providing a specific truth about profit and loss after the implementation of the policies and the current situation, determining the profit and loss from the current situation of the investment project and converting the costs of loss and returns from profit to a monetary value and allowing comparison of costs and returns For the status quo and providing alternatives.

- That investment in the sports facility contributes to the continuity of development in financial wealth, and through it the sports establishment seeks to make investment decisions and thus provide protection for capital, as investment is considered among the strategic priorities because it resorts to making a purchase decision when the financial value of the asset exceeds the market value, as well as the sports institution Investment decisions with a view to profitability based on the rate of return on the expected investment, and then directing the sports institution to take investment decisions to ensure liquidity, safety and non-risk against the expected return.

- The importance of the relationship between the flow of return and investment in the sports establishment, as it contributes to providing the importance and quality of the information in the general budget, as well as in obtaining information on the profits and losses of the sports institution and in rationalizing investment decisions in the sports establishment and in determining the timing of planned cash flows to help the investment decision maker Measuring the degree of risk, as well as the analysis of the return on the profits of the sports institution, the users of the investment decision contribute to the procedures of adjustments in estimating the degree of risk, and then it is an indicator of the quality of investment in the sports facility.