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Sources of Financing of the Physical and Sports Organizations
Mykhailov A. P.

Mykhailov, Anatolii P. (2024) “Sources of Financing of the Physical and Sports Organizations.” Business Inform 7:443–448.
https://doi.org/10.32983/2222-4459-2024-7-443-448

Section: Finance, Money Circulation and Credit

Article is written in Ukrainian
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UDC 796.06.033.2.(035)

Abstract:
The aim of the research in the article is a comprehensive theoretical and practical substantiation of the essence of the process of financing of the physical culture and sports organizations (PSO) and the func-tional purpose of finances in the field of sports, an analysis of the processes of their formation and use in the PSO, and proposition of measures to increase the effectiveness of financing of the PSO. The subject of the study is the theoretical and methodological foundations of organizational and economic ap-proaches to the processes of financing of the physical culture and sports organizations. The article highlights the essence and provides a characterization of the process of financing of the PSO. In the process of formation of market relations in Ukraine, issues related to the financing of the PSO are of major practical importance. Based on this, the issue of researching the financial foundations of the PSO and stabilizing their activities is important to ensure their further work. The author provides a description of the process of financing of the physical culture and sports organizations, the author's view on the need to increase its weight for the effective activity of the PSO is presented. Thus, it can be asserted that the process of financing of the physical culture and sports organizations is very complex and multifaceted and requires, first of all, the necessary control over the implementation of the financial strategy of the PSO and consideration of all factors that can affect the implementation of this process. The development of sports can be effective only when it is integrated into the system of both the State and municipal administration. The State administration should focus on the development of sports of higher achievements, as one of the priority areas of the State sports policy. At the same time, the municipal administration should take responsibility for the development of sports for all citizens. The role of national governing bodies of physical culture and sports in the development of sports for all should be determined by strategic tasks and aimed at solving a number of problems: recognition of the social self-worth of sports for all, regardless of the goals of the development of sports of higher achievements; it is important to recognize and support the social importance of sports for all as a priority direction of the State sports policy; conducting statistical accounting and analysis of sports indicators for all different municipal entities. National bodies should keep systematic records and analysis of indicators of sports activity in various municipal entities to obtain accurate information; activation of the process of scientific research and scientific and technical developments, information provision, publication of relevant scientific journals, holding conferences and seminars on sports for all; coordination of training and retraining of personnel for work in the field of sports for all, including teachers, coaches and other specialists.

Keywords: governance, physical culture and sports organization, sources of financing, efficiency, sports.

Fig.: 2. Bibl.: 9.

Mykhailov Anatolii P. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Management and Economics of Sports, National University of Ukraine on Physical Education and Sport (1 Fizkultury Str., Kyiv, 03150, Ukraine)
Email: [email protected]

List of references in article

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Poprozman, O. I. et al. “Upravlinnia vlasnym kapitalom pidpryiemstva“ [Management of the Company's Own Capital]. Formuvannia rynkovykh vidnosyn v Ukraini, no. 1 (2023): 85-93. DOI: https://doi.org/10.5281/zenodo.7787045
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