Evaluation of sports club on the example of the football club "Zenit"

The article discusses the use of income and comparative approaches to estimating the cost of sports clubs on the example of the football club «Zenit». The key items of this club’s cash flow are analyzed, especially their forecasting, special attention is paid to the calculation of the discount rate. As part of a comparative approach, the authors propose to use multipliers that take into account the specifics of the football business, and give recommendations on how to estimate the cost of sports clubs.