METHODOLOGY FOR ASSESSING THE ECONOMIC EFFICIENCY OF THE CLUB'S INCOME-GENERATING ACTIVITIES BY TYPE(S) OF SPORTS

Abstract

The need to generate sustainable extra-budgetary revenue is a key challenge for non-profit sports clubs. Given limited public funding, developing a methodology for assessing the economic efficiency of clubs' income-generating activities is particularly urgent. Existing tools often fail to take into account the non-profit nature of such organizations, creating a need for an approach capable of assessing not only financial results but also the rational use of resources to achieve statutory goals. This article presents a methodology developed by the author for assessing the economic efficiency of a non-profit sports club's income-generating activities. The methodology aims to measure how effectively these activities fulfill their key function—generating financial resources to support the organization's core (statutory) activities. The methodology is based on the principle of gradually covering the organization's expenses with funds received from income-generating activities by calculating coefficients that evaluate the achievement of these activities' financial goals: from self-sufficiency to funding statutory activities and profit generation. A system of adapted financial indicators is additionally used, allowing for a diagnosis of the causes of the obtained results. Thus, this methodology provides more than a simple statement of facts; it forms a deep analytical foundation for effective club management. The objective data systematically obtained during the assessment serves as a reliable foundation for management decisions. This enables targeted improvement of the organization's financial independence, optimization of its commercial strategy, and, as a result, maximization of the contribution of revenue-generating projects to the sustainable achievement of the club's key social and sporting missions for a given sport.

Keywords: income, club by sport type(s), economic efficiency assessment, income-generating activities, physical education and sports

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About the Author 

Hanna A. Shulhina – Senior lecturer, Belarusian State University of Physical         Culture, Minsk, Republic of Belarus. E-mail: Shannal@mail.ru. SPIN РИНЦ 8467-5545. ORCID 0009-0005-4408-2006

For citation: Shulhina H.A. Methodology for Assessing the Economic Efficiency of the Club's Income-Generating Activities by Type(S) of Sports // BENEFICIUM. 2026. Vol. 2(59). Pp. 24-34. (In Russ.). DOI: 10.34680/BENEFICIUM.2026.2(59).24-34