FINANCIAL EFFICIENCY, ACTORS AND INTERACTIONS: A STUDY OF THE PLAYER FLOW BETWEEN CLUBS AND THE SAO PAULO SEMIFINALISTS TEAMS IN 2017/EFICIENCIA FINANCEIRA, ATORES E INTERACOES: UM ESTUDO DO FLUXO DE JOGADORES ENTRE CLUBES E AS EQUIPES SEMIFINALISTAS DE SAO PAULO EM 2017/EFICIENCIA FINANCIERA, ACTORES E INTERACCIONES: UN ESTUDIO DEL FLUJO DE JUGADORES ENTRE CLUBS Y LOS EQUIPOS SEMIFINALISTAS DE SAO PAULO EN 2017

Objective: To discuss the financial efficiency indexes of the Brazilian clubs that stood out in the transfer flows, considering the sample composed by the semifinalist clubs of Sao Paulo League in 2017. Method: in the first stage, information about player flows was collected and, In the second stage, data on operating revenue, suppliers, cost of professional athletes and non-professional athletes in clubs in Brazil have also been analyzed. Main results: Financial efficiency scores provided evidence of the maximum level of resource use by professional and non-professional athletes in generating operating income in Palmeiras and Atletico Mineiro. Regarding the actors, it has been noted that the clubs Gremio Osasco Audax and Cruzeiro Esporte Clube made more players available for the semifinalist clubs. In the player flows between clubs from Brazil and other countries, the teams from Italy and Portugal stood out. Relevance/ Originality: This work identified clubs' maximum resource efficiency scores in generating operating income, key players, and interactions in player streams. Methodological contributions: Simultaneous use of parametric and nonparametric techniques such as Multiple Linear Regression, Data Envelopment Analysis (DEA) and Social Network Analysis (ARS). Contributions to management: creation of financial efficiency indicators as tools to support management decisions in football clubs. Key words Financial Efficiency Social Network Analysis Player Flow Objetivo: apresentar os indices de eficiencia financeira dos clubes brasileiros, os atores e as interacoes que se destacaram nos fluxos de jogadores com os clubes semifinalistas de Sao Paulo em 2017. Metodo: na primeira etapa, extrairam-se informacoes sobre fluxos de jogadores e, na segunda etapa, dados sobre a receita operacional, fornecedores, custo de atletas profissionalizados e atletas nao profissionalizados nos clubes do Brasil. Principais resultados--os escores eficiencia financeira forneceram evidencias do nivel maximo de uso de recursos de atletas profissionalizados e nao profissinalizados na geracao de receita operacional no Palmeiras e Atletico Mineiro. Em relacao aos atores tem-se que os clubes Gremio Osasco Audax e Cruzeiro Esporte Clube disponibilizaram mais jogadores para os clubes semifinalistas. Nos fluxos de jogadores entre clubes do Brasil e de outros paises, destacaram-se as equipes da Italia e de Portugal. Relevancia/originalidade: demonstrar os scores de eficiencia maximo dos clu