Analysis of budget system in companies: An Application in football sector

Football organization has become an industry with increasing economic value. It has been a necessity to manage football clubs efficiently and effectively, both in order to ensure their competitiveness and sustainability, and because of the sanctions of the federations they are affiliated with. These requirements cause clubs to pay more attention to budget, planning and control processes in order to survive. In this study, the conceptual framework of budget is explained in detail in the first section. Budget systems are analyzed in the second section and in the last section, income and expense items of football clubs are examined by using the financial statements of the previous year and then a football club budget application is examined in detail.