프로구단의 경제적 부가가치 측정에 관한 연구 = A Study on economic value added on professional sport teams – focusing on professional baseball team -

다국어 초록 (Multilingual Abstract)

The purpose of this study was to measure economic value added(EVA) of professional sport teams focusing on professional baseball teams. The reason why EVA method was adopt is that it can improve the value of shareholders or corporate and be substitute for traditionally accepted net income in corporate.
For this study, two professional baseball teams are selected as samples, which were suitable for analyzing EVA. The data was collected from financial statement of two teams posted on DART in Financial Supervisory Services. To estimate the EVA of two professional team, NOPLAT, ROIC and WACC was measured. Conclusions are as follows. First, to maximize the economic value of teams, operating related activities should be enhanced. Second, the efficiency of invested capital is a important factor for improving EVA. Third, appropriate level of cost of debt capital is need to be pertaining the economic value of team.

목차 (Table of Contents)

• Abstract
• Ⅰ. 서론
• Ⅱ. 경제적 부가가치 개요
• Ⅲ. 연구 방법
• Ⅳ. 결과 및 논의
• Ⅴ. 결론 및 제언
• 참고문헌