FINANCIAL SOURCES OF ACTIVITY OF A NON-PROFIT SPORTS ORGANIZATION: CONCENTRATION AND THEIR ANALYSIS

The article is devoted to improving the analysis of the concentration of financial resources of a non-profit sports organization. To ensure effective activities, sports organizations are forced to attract partners due to insufficient government funding. As a rule, the role of sponsors is commercial organizations that, by financing non-profit sports organizations, pursue their goals (sharing of sports equipment and inventory, promotion of a specific athlete, sport, advertising of manufactured products, etc.). To assess the degree of coverage of the total financial resources of sports organizations by major sponsors, the degree of influence and competition of financial partners, it is proposed to use the coefficients of concentration of financial sources, the Herfindahl-Hirschman index and the Hall-Tideman index. The reliability and consistency of the results obtained indicate that this economic and mathematical apparatus can be adequately used to analyze the financial resources of a non-profit sports organization. In general, the adjustment of analytical approaches is aimed at improving the quality of research into the effectiveness of their activities.