Abstract:

The article aims to assess the degree of variation in the efficiency of the racquetball clubs playing matches at the highest level of competition in Poland - PlusLiga - in the 2020/2021 season. The efficiency was measured using the non-parametric method of frontier data analysis (DEA - Data Envelopment Analysis). The results of the measurement indicate that the efficiency of PlusLiga clubs varies. Over half of the third (inefficient) ones have too high expenditures (operating costs) about the actual results achieved. The research shows that the technology of influential clubs is primarily based on generating significantly higher revenues than operating costs. This allows efficient clubs to convert inputs into outputs more efficiently than inefficient ones. Inefficiency was mainly observed in clubs where local governments are the majority shareholder. They generate negative financial results. They use budget funds from their owners to cover losses and maintain economic stability. Research suggests that the financial goal of local government clubs is to survive in the market. They operate under soft budget constraints and are favoured by local governments, which prevent them from going bankrupt. By identifying differences in efficiency with established benchmarking coefficients, the optimum size of expenditures for inefficient clubs was determined, and it was indicated which clubs’ measures should be taken to improve the efficiency of their operation. The research's consequence is establishing the order of the volleyball clubs included in the study regarding efficiency ranking.