Vol. 11 No. 3-4 (2020):


Published December 31, 2020
Réka Szabóné Szőke
Christa Pfau
Éva Bartha
Anetta Müller
Éva Bácsné Bába
Faculty of Economics and Business, Institute of Sports Management, University of Debrecen
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Szabóné Szőke, R., Pfau, C., Bartha, Éva, Müller, A., & Bácsné Bába, Éva. (2020). ECONOMIC ANALYSIS OF THE TOP 9 FITNESS SERVICE COMPANY IN DEBRECEN: -. Economica, 11(3-4). https://doi.org/10.47282/economica/2020/11/3-4/8707

There are 11 larger fitness clubs in Debrecen, where group training also appears as a service. These fitness centers can be identified as the leading fitness providers in the city based on this services, their area size and their machine park. We performed an economic analysis of these fitness providers based on their annual report data. Finally, the data of the balance sheets and income statements of 9 fitness service providers were collected, with the help of these statements we analyzed the wealth, financial and income situation of the examined organizations. It can be stated that the balance sheet of the examined fitness clubs is in line with their profile, ie investments in real estate and machinery dominate, which can often be realized by relying on external sources. In this context, there is a risk of indebtedness, which calls the attention of these large fitness centers in Debrecen to take the necessary steps to improve both their profitability and financial stability in the future.

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