Assessment of the cost of football clubs and large sports areas
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In this work, three blocks of issues related to business assessment, assets and economic effects for projects implemented in the field of sports are considered. Given the fact that football has been and still remains the most popular sport in Russia, the objects of the study will be football clubs and stadiums, and as part of an assessment of the economic effect - the implementation of the 2018 World Cup in Russia. The work is structured as follows: Initially, the football club was considered as a subject of economic activity, the sources of his income and the structure of costs were analyzed. Further consistently considered three approaches to the assessment of the football club - profitable, comparative and costly. Among other things, the features of calculating the discount rate in the assessment of the football club are presented. Then, the features of the football stadium as an object of assessment will be analyzed, key factors forming its cost, requirements for football arenas, and, finally, by analogy with