재무제표를 활용한 국내 프로야구 및 프로축구 구단 경영환경 분석

The purpose of this study was to analyze business environment of the Korean professional baseball and football franchise using financial statements. Toward this end, financial statements of 6 professional baseball teams and 8 professional soccer teams were retrieved from the electronic disclosure system. In addition, financial ratio of the 14 franchise was collected at http://dart.fss.or.kr. Data collection period included the financial year between 2014 and 2016. Based on the previous studies, growth ratio, current ratio, profit ratio, and activity ration were selected to analyze business environment of the teams. The results of this study indicated that in spite of showing substantial growth in 2016 with the highest attendance record the Korean professional baseball teams has a weakness in financial stability and profitability. Furthermore, the professional soccer teams has a minus growth for all the financial ratio indicators, facing a threat of the existence of the league. Discussions and additional implications were also suggested.