TFL Vsebine / Revija Poslovodno računovodstvo

V zadnjem času se v medijih vse pogosteje razpravlja o temi, ki je povezana s financiranjem organizacije športnih prireditev, in to na različnih ravneh, recimo, od lokalne skupnosti, ki podpira tekmovanja svojega športnega društva (kluba), pa do takega obsega, kot je, recimo olimpiada. Pri tem se postavlja vprašanje, ali se vložena sredstva tistim, ki take prireditve (tekme) organizirajo in financirajo, povrnejo in v kakšni obliki. Kakšne koristi tako financiranje prinaša sponzorjem, donatorjem in tistim, ki svoja sredstva namenjajo za take prireditve v obliki subvencij in kreditov ali celo kot nepovratna sredstva od lokalne družbene skupnosti? Pri nas imamo nekaj primerov financiranja športa, v katerih naj bi vodstva materialno oškodovala svoja podjetja. Tako je v večjem poslovnem sistemu prišlo do menjave vodstva, ki je skupaj z lastniki delniške družbe sprožilo celo sodni postopek zoper nekdanjo upravo zaradi oškodovanja družbe, ker je v preteklih letih financirala (kreditirala) svoj športni klub. Podobno kot v poslovnem svetu, kjer se presoja ekonomska upravičenost investicijskih odločitev, naj bi tudi na drugih področjih, kjer večji poslovni sistemi v svojstvu opravljanja vloge družbene odgovornosti materialno podpirajo razna društva na področju športa, kulture, umetnosti in drugih dejavnosti, bilo prav in pošteno, da se poskušajo vnaprej oceniti učinki in koristi takih vlaganj za sponzorje in druge deležnike, vključene v financiranje raznih športnih prireditev (tekmovanj). Četudi so/bodo te manjše kot stroški, je prav, da so nosilci takih odločitev, če se le te sprejmejo, vsaj v grobem o tem a priori seznanjeni. Koristi so lahko neposredne in tudi izmerljive, je pa glavnina takih, da jih je nemogoče ovrednotiti. Za oceno in izmero tovrstnih koristi je v teoriji na voljo metoda Analiza stroškov in koristi (angl. cost-benefit analysis, oziroma nem. Kosten und Nutzen Analyse).

Recently there is a discussion going on in media on topic related to the funding of organizing sport events at various levels, from local community which supports the competitions of its sports club up to such a high level as Olympic games. A question can be posed whether the funds invested by those who organize and fund such events are reimbursed and in what a form and amount. What benefits can expect sponsors, donators and those, who support such events by giving subventions, credits, grants, etc. In Slovenia there are even some cases where the management is supposed to impair their companies while financially supporting their sports clubs. In a relatively bigger business system (stock company) a new management together with the shareholders triggered even a trial at the court sueing the previous management team for supposed damage caused to the business system by funding (crediting) its sports club in the past several years. Similarly as in the business world where practically each big investment project decision is supposed to undergo a preliminary economic justification procedure, also in other fields investment decisions must be taken into consideration. By this is meant a company social responsibility, which is demonstrated externally by giving a financial support to various kinds of organizations in the field of art, culture, sport, etc. Sponsoring sport events or sports clubs through all the year by companies in the private sector is one of such a financial suppport. It would be reasonable and justifiable if such investments were assessed from the economic perspective as well. In beforehand potential benefits arising from sponsoring sport events should be assessed, and where possible, even measured. Even when such benefits are much lower than costs, it is desirable the decision makers are at least a priori roughly aware of their outcome and effects.