摘要：The logistics of football teams in Brazil have been undergoing major changes over the years. Great clubs have been getting results from financial resources that are funded by various sources of revenue resulting from investments in television quotas, sponsors, transfer of athletes and the fans themselves. The logistics of soccer teams in Brazil have been undergoing major transformations over the years. Great clubs have been getting results from financial resources that are funded by several sources of income from investments in television quotas, sponsors, transfer of athletes and the fans themselves. However these sources of revenue may vary from year to year depending on innumerable internal factors and contingencies that the associations are subject to over a year. Therefore, the research seeks to investigate if some of these factors have influenced the gross revenue of the teams, and if yes as has been this relationship of influence. In addition, it is particularly important to investigate whether there is a connection between results in the field and obtaining financial resources. The other factors studied are: quality of training centers, net debt in millions in the year before the year of the dependent variable, number of fans in millions in 2010 and the average audience in the country's main competition. The data collection of the study is made from accounting statements and websites, characterizing itself as documentary. In relation to the objectives, the research is characterized as descriptive, for describing the behavior that the dependent variable is having in relation to the explanatory factors. The analysis of the relationship between the variables is obtained by quantitative techniques to obtain the results, and the method used is the Multiple Linear Regression. Data are collected from 12 clubs that were initially part of the "Club of 13" except Bahia that did not have quality data from their training center enough for analysis. The data of the variables were collected observing information of 4 years, totaling 48 observations. Descriptive statistics are also used to evidence and analyze the disparity of values between the model variables. From this the regression is estimated, obtaining as significant variables the score of the previous year, the quality of the training centers, the number of fans in millions and the average of public of a year before. The previous year's indebtedness is not a statistically significant variable because the regression does not reach a concrete conclusion of trend over data dispersion over the 4 years. Twistered variables in millions, average audience and quality of training centers have been positively influencing club revenue for the year, as well as the score that was the main focus of the research. These results serve as possible tools for decision-making by sport managers or managers, given that they are results that have a certain tendency from the past to the present but also contribute to predicting better choices for the future. It is concluded that, like in British football, the score in the main competition of Brazil is also a factor that has been influencing positively the gross revenue of the main associations in the country. In addition, most of the variables in the study also have favorable effects for obtaining financial resources.
