スポーツマネジメント研究
Online ISSN : 2185-0313
Print ISSN : 1884-0094
ISSN-L : 1884-0094
原著論文
大相撲のファイナンス
その安定性と健全性について
武藤 泰明
著者情報
キーワード: 大相撲, 財務, リスク
ジャーナル フリー

2011 年 3 巻 1 号 p. 61-76

詳細
抄録

As well known, Nihon Sumo Kyokai, a foundation running Grand Sumo, is now confronted with a crisis by scandals. It seems that the Kyokai does not have abilities for management. However, at the same time, it seems that the financial performance of the foundation is stable and sound, and if it were, managerial abilities of the foundation should not be entirely denied.
The purpose of this paper is to inspect and verify the stability and soundness. At first, 10 years' financial statements are examined from the viewpoint of “income and expenses”, cash flow, balance sheet and net asset. Second, changes of the business are examined collating with financials. As a result, it is found that the financial performance of the foundation is stable and sound, and the business structure and decision making of the foundation has risk-avoiding characteristics. These characteristics made the finance stable and sound. However, at the same time, it seems that the foundation has no means of increasing its revenue except ticket sales. There fore, it will be difficult to recover from the financial damage of cancellation of regular tournament, as a consequence of the lack of governance.

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© 2011 日本スポーツマネジメント学会
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