Profit and Nonprofit Sports Clubs: Financial and Organizational Comparison in Poland
The paper identifies the features of Polish sports clubs
in the particular organizational forms: profit and nonprofit.
Identification and description of these features is carried out in terms
of financial efficiency of the given organizational form. Under the
terms of the efficiency the research allows you to specify the
advantages of particular organizational sports club form and the
following limitations. Paper considers features of sports clubs in
range of Polish conditions as legal regulations. The sources of the
functioning efficiency of sports clubs may lie in the organizational
forms in which they operate. Each of the available forms can be
considered either a for-profit or nonprofit enterprise. Depending on
this classification there are different capabilities of increasing
organizational and financial efficiency of a given sports club. Authors
start with general classification and difference between for-profit and
non-profit sport clubs. Next identifies specific financial and
organizational conditions of both organizational form and then show
examples of mixed activity forms and their efficiency effect.
[1] Act of law of June 25th 2010 on the Sports (O.J. 2014 no 0, pos.715),
isap.sejm.gov.pl (02.12.2014).
[2] Price, W.J. (2014, April). What is the difference between nonprofit and
for-profit sport clubs? The Sportkid Project. Retrieved from
www.sportkidproject.com/article.php?art_num=39 (2015.01.20).
[3] Stewart R., Sport funding and finance, Routledge New York 2015, p. 38
[4] Act of law of April 24th 2013 on The Freedom of Economic Activity
(O.J. 2013 no 0 pos. 672), isap.sejm.gov.pl (02.12.2014).
[5] Act of law of September 15th 2000 on The Code of Commercial
Partnerships and Companies (O.J. 2013 no 0 pos. 1030),
isap.sejm.gov.pl (02.12.2014).
[6] Perechuda I. Czynniki ryzyka w zarządzaniu wartością klubów
sportowych, Młodzi o Sporcie 2014 Bezpieczeńtstwo i organizatorzy
imprez sportowych, Katedra Zarządzania w Turystyce Uniwersytetu
Jagiellońskiego, Kraków 2014 p.90.
[7] Act of law of April 24th 2003 on Public Benefit and Volunteer Work
(O.J. 2014 no 0 pos. 1118), isap.sejm.gov.pl (02.12.2014).
[8] Act of law of February 15th 1992 on Legal Persons' Income Tax (O.J.
2014 no 0 pos. 851), isap.sejm.gov.pl (02.12.2014).
[9] www.poradnik.ngo.pl (01.08.2014).
[10] Perechuda I., Identyfikacja czynników wpływających na wartość klubu
sportowego jako przedsiębiorstwa in: Rola kapitału intelektualnego w
kreowaniu wartości przedsiębiorstwa,(red., Z. Kulas) Oficyna
Wydawnicza PWSZ w Nysie, Nysa 2012.
[11] Financial report of Lech Poznań SA 2010 in Emerging Markets
Information Service www.securities.com (02.08.2013)
[12] Financial report of Legia Warszawa SA 2010 in Emerging Markets
Information Service www.securities.com (02.08.2013),
[13] Financial report of Ruch Chorzów SA 2010 in Emerging Markets
Information Service www.securities.com (02.08.2013),
[14] Financial report of Śląsk Wrocław SA 2010 in Emerging Markets
Information Service www.securities.com (02.08.2013),
[15] Financial report of Wisła Kraków SA 2010 in Emerging Markets
Information Service www.securities.com (02.08.2013).
[16] Głowicki, P., Łasiński, G., & Pawlak, G. (2013). Realizacja strategii
CSR wybranych przedsiębiorstw poprzez przedsięwzięcia sportowe.
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, (277), pp.
70-78.
[1] Act of law of June 25th 2010 on the Sports (O.J. 2014 no 0, pos.715),
isap.sejm.gov.pl (02.12.2014).
[2] Price, W.J. (2014, April). What is the difference between nonprofit and
for-profit sport clubs? The Sportkid Project. Retrieved from
www.sportkidproject.com/article.php?art_num=39 (2015.01.20).
[3] Stewart R., Sport funding and finance, Routledge New York 2015, p. 38
[4] Act of law of April 24th 2013 on The Freedom of Economic Activity
(O.J. 2013 no 0 pos. 672), isap.sejm.gov.pl (02.12.2014).
[5] Act of law of September 15th 2000 on The Code of Commercial
Partnerships and Companies (O.J. 2013 no 0 pos. 1030),
isap.sejm.gov.pl (02.12.2014).
[6] Perechuda I. Czynniki ryzyka w zarządzaniu wartością klubów
sportowych, Młodzi o Sporcie 2014 Bezpieczeńtstwo i organizatorzy
imprez sportowych, Katedra Zarządzania w Turystyce Uniwersytetu
Jagiellońskiego, Kraków 2014 p.90.
[7] Act of law of April 24th 2003 on Public Benefit and Volunteer Work
(O.J. 2014 no 0 pos. 1118), isap.sejm.gov.pl (02.12.2014).
[8] Act of law of February 15th 1992 on Legal Persons' Income Tax (O.J.
2014 no 0 pos. 851), isap.sejm.gov.pl (02.12.2014).
[9] www.poradnik.ngo.pl (01.08.2014).
[10] Perechuda I., Identyfikacja czynników wpływających na wartość klubu
sportowego jako przedsiębiorstwa in: Rola kapitału intelektualnego w
kreowaniu wartości przedsiębiorstwa,(red., Z. Kulas) Oficyna
Wydawnicza PWSZ w Nysie, Nysa 2012.
[11] Financial report of Lech Poznań SA 2010 in Emerging Markets
Information Service www.securities.com (02.08.2013)
[12] Financial report of Legia Warszawa SA 2010 in Emerging Markets
Information Service www.securities.com (02.08.2013),
[13] Financial report of Ruch Chorzów SA 2010 in Emerging Markets
Information Service www.securities.com (02.08.2013),
[14] Financial report of Śląsk Wrocław SA 2010 in Emerging Markets
Information Service www.securities.com (02.08.2013),
[15] Financial report of Wisła Kraków SA 2010 in Emerging Markets
Information Service www.securities.com (02.08.2013).
[16] Głowicki, P., Łasiński, G., & Pawlak, G. (2013). Realizacja strategii
CSR wybranych przedsiębiorstw poprzez przedsięwzięcia sportowe.
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, (277), pp.
70-78.
@article{"International Journal of Business, Human and Social Sciences:70880", author = "Wojciech B. Cieśliński and Igor Perechuda", title = "Profit and Nonprofit Sports Clubs: Financial and Organizational Comparison in Poland", abstract = "The paper identifies the features of Polish sports clubs
in the particular organizational forms: profit and nonprofit.
Identification and description of these features is carried out in terms
of financial efficiency of the given organizational form. Under the
terms of the efficiency the research allows you to specify the
advantages of particular organizational sports club form and the
following limitations. Paper considers features of sports clubs in
range of Polish conditions as legal regulations. The sources of the
functioning efficiency of sports clubs may lie in the organizational
forms in which they operate. Each of the available forms can be
considered either a for-profit or nonprofit enterprise. Depending on
this classification there are different capabilities of increasing
organizational and financial efficiency of a given sports club. Authors
start with general classification and difference between for-profit and
non-profit sport clubs. Next identifies specific financial and
organizational conditions of both organizational form and then show
examples of mixed activity forms and their efficiency effect.", keywords = "Financial efficiency, for-profit, non-profit, sports
club.", volume = "9", number = "6", pages = "2185-5", }