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<article article-type="research-article" dtd-version="1.3" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xml:lang="ru"><front><journal-meta><journal-id journal-id-type="publisher-id">guuvest</journal-id><journal-title-group><journal-title xml:lang="ru">Вестник университета</journal-title><trans-title-group xml:lang="en"><trans-title>Vestnik Universiteta</trans-title></trans-title-group></journal-title-group><issn pub-type="ppub">1816-4277</issn><issn pub-type="epub">2686-8415</issn><publisher><publisher-name>State University of Management</publisher-name></publisher></journal-meta><article-meta><article-id pub-id-type="doi">10.26425/1816-4277-2021-5-85-92</article-id><article-id custom-type="elpub" pub-id-type="custom">guuvest-2876</article-id><article-categories><subj-group subj-group-type="heading"><subject>Research Article</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="ru"><subject>ЭКОНОМИКА: ПРОБЛЕМЫ, РЕШЕНИЯ И ПЕРСПЕКТИВЫ</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="en"><subject>ECONOMICS: PROBLEMS, SOLUTIONS AND PROSPECTS</subject></subj-group></article-categories><title-group><article-title>Анализ эффективности финансово-хозяйственной деятельности российских футбольных клубов</article-title><trans-title-group xml:lang="en"><trans-title>Analysis of the efficiency of financial and economic activities of russian football clubs</trans-title></trans-title-group></title-group><contrib-group><contrib contrib-type="author" corresp="yes"><contrib-id contrib-id-type="orcid">https://orcid.org/0000-0003-1476-9702</contrib-id><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Алиев</surname><given-names>А. А.</given-names></name><name name-style="western" xml:lang="en"><surname>Aliev</surname><given-names>A. A.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Алиев Аяз Алладин оглы - кандидат экономических наук.</p><p>Москва.</p></bio><bio xml:lang="en"><p>Ayaz A. Aliev - Cand. Sci. (Econ.), Plekhanov Russian State University.</p><p>Moscow.</p></bio><email xlink:type="simple">Aliev.AAO@rea.ru</email><xref ref-type="aff" rid="aff-1"/></contrib><contrib contrib-type="author" corresp="yes"><contrib-id contrib-id-type="orcid">https://orcid.org/0000-0002-2722-5109</contrib-id><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Литвишко</surname><given-names>О. В.</given-names></name><name name-style="western" xml:lang="en"><surname>Litvishko</surname><given-names>O. V.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Литвишко Олег Валерьевич - кандидат экономических наук.</p><p>Москва.</p></bio><bio xml:lang="en"><p>Oleg V. Litvishko - Cand. Sci. (Econ.), Plekhanov Russian State University.</p><p>Moscow.</p></bio><email xlink:type="simple">Litvishko.OV@rea.ru</email><xref ref-type="aff" rid="aff-1"/></contrib><contrib contrib-type="author" corresp="yes"><contrib-id contrib-id-type="orcid">https://orcid.org/0000-0001-5803-3786</contrib-id><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Юсифова</surname><given-names>А. И.</given-names></name><name name-style="western" xml:lang="en"><surname>Yusifova</surname><given-names>A. I.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Юсифова Алагез Ильгар кызы – студент.</p><p>Москва.</p></bio><bio xml:lang="en"><p>Alagez I. Yusifova - Student, Plekhanov Russian State University.</p><p>Moscow.</p></bio><email xlink:type="simple">alagez.yusifova.2000@gmail.com</email><xref ref-type="aff" rid="aff-1"/></contrib><contrib contrib-type="author" corresp="yes"><contrib-id contrib-id-type="orcid">https://orcid.org/0000-0002-5740-1986</contrib-id><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Фатеева</surname><given-names>А. A.</given-names></name><name name-style="western" xml:lang="en"><surname>Fateeva</surname><given-names>A. A.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Фатеева Анастасия Александровна – студент.</p><p>Москва.</p></bio><bio xml:lang="en"><p>Anastasia A. Fateeva - Student, Plekhanov Russian State University.Moscow.</p></bio><email xlink:type="simple">fanastas1a@yandex.ru</email><xref ref-type="aff" rid="aff-1"/></contrib></contrib-group><aff-alternatives id="aff-1"><aff xml:lang="ru"><institution>Российский экономический университет им. Г.В. Плеханова</institution><country>Россия</country></aff><aff xml:lang="en"><institution>Plekhanov Russian State University</institution><country>Russian Federation</country></aff></aff-alternatives><pub-date pub-type="collection"><year>2021</year></pub-date><pub-date pub-type="epub"><day>05</day><month>07</month><year>2021</year></pub-date><volume>0</volume><issue>5</issue><fpage>85</fpage><lpage>92</lpage><permissions><copyright-statement>Copyright &amp;#x00A9; Алиев А.А., Литвишко О.В., Юсифова А.И., Фатеева А.A., 2021</copyright-statement><copyright-year>2021</copyright-year><copyright-holder xml:lang="ru">Алиев А.А., Литвишко О.В., Юсифова А.И., Фатеева А.A.</copyright-holder><copyright-holder xml:lang="en">Aliev A.A., Litvishko O.V., Yusifova A.I., Fateeva A.A.</copyright-holder><license xml:lang="ru" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>Данная работа распространяется под лицензией Creative Commons Attribution 4.0.</license-p></license><license xml:lang="en" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>This work is licensed under a Creative Commons Attribution 4.0 License.</license-p></license></permissions><self-uri xlink:href="https://vestnik.guu.ru/jour/article/view/2876">https://vestnik.guu.ru/jour/article/view/2876</self-uri><abstract><p>Привлечение финансирования и стабильный приток капитальных вложений для развития - один из важнейших вопросов в рамках рыночной экономики для любой сферы, включая отрасль профессионального спорта. Приток достаточного объема финансирования в высокой степени зависит от инвестиционной привлекательности объекта. В решении этих вопросов существенную роль играет оценка эффективности финансово-хозяйственной Деятельности, что влияет на объем средств, привлекаемых как из бюджетных, так и из внебюджетных источников. Выявление наиболее важных факторов эффективности позволит направить усилия на поддержание их благоприятного состояния, что является залогом стабильного развития отрасли спорта. Проведенный анализ показал, что при грамотном подходе, в частности, в вопросах популяризации вида спорта, бренда лиги и клуба, клиентоориентированности и использовании фактора эксклюзивности продукта, квалифицированных кадров, а также инвестиционно-инновационной активности, в том числе в вопросе подготовки спортивных кадров, отрасль профессионального спорта может рассматриваться как эффективный инвестиционный и рекламный инструмент, способный приносить доход как в денежной форме, так и в виде имиджевого и социально значимого эффекта.</p></abstract><trans-abstract xml:lang="en"><p>Attracting financing and a stable inflow of capital investments for development is one of the most important issues in the framework of a market economy for any sphere, including the professional sports industry. The inflow of sufficient funding depends to a high degree on the investment attractiveness of the object. In addressing these issues, an essential role is played by the assessment of the effectiveness of financial and economic activities, which affects the amount of funds raised from both budgetary and extra-budgetary sources. The identification of the most important performance factors will allow us to direct efforts to maintain their favorable condition, which is the key to the stable development of the sports industry. The conducted analysis showed that with a competent approach, in particular in the issues of popularization of the sport, the league and club brand, customer orientation and the use of the product exclusivity factor, qualified personnel, as well as investment and innovation activity, including in the issue of training sports personnel, the professional sports industry can be considered as an effective investment and advertising tool that can generate income both in monetary form and in the form of image and socially significant effect.</p></trans-abstract><kwd-group xml:lang="ru"><kwd>профессиональный спорт</kwd><kwd>футбол</kwd><kwd>спортивные клубы</kwd><kwd>финансы</kwd><kwd>эффективность</kwd><kwd>сравнительный анализ</kwd><kwd>интегральный показатель</kwd><kwd>менеджмент</kwd></kwd-group><kwd-group xml:lang="en"><kwd>professional sports</kwd><kwd>football</kwd><kwd>sports clubs</kwd><kwd>finance</kwd><kwd>efficiency</kwd><kwd>comparative analysis</kwd><kwd>integral indicator</kwd><kwd>management</kwd></kwd-group></article-meta></front><back><ref-list><title>References</title><ref id="cit1"><label>1</label><citation-alternatives><mixed-citation xml:lang="ru">Екимова, К. 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