In the NFL Today, Winning Is Spelled M-O-N-E-Y

National Football League owners and general managers spend a lot of time pondering what it takes to get a team into Super Bowl contention. They make it sound so very complicated when, in fact, it is embarrassingly simple.

All it takes is money.

Team salary figures for 1986 obtained by The Times show a simple and direct correlation between the amount of money spent and winning football games. Just maybe, George Steinbrenner was right all along.

For example:

--Seven of the eight teams with the highest payrolls in the NFL won at least 10 games, and seven went to the playoffs.

--Nine of the 10 lowest-paying teams had losing records.

--And, the team that got the most for its dollar was the New York Giants, the favorite in next Sunday’s Super Bowl.

The average salary in the NFL is about $200,000, ranging from a high of $240,000 for the Raiders to a low of $149,000 for Pittsburgh. The Raiders, despite being the highest-paid team, were the only team among those with the top eight payrolls that did not make the playoffs.

The National Football League Players Assn., while declining to comment on the figures obtained by The Times, said the results seem to follow the same pattern they have detected.

“This pattern (of more money, more wins) has been consistent since we started doing salary analysis,” said Mike Duberstein, an economist with the NFLPA. “There has always been a correlation between high salaries and high performance. It’s not at all unique.”

The Raiders’ lack of success can be contrasted by their cross-town rival, the Rams, who had the lowest payroll of any team that made the playoffs.

The Washington Redskins and Rams both achieved success despite having the 15th- and 16th-highest payrolls. Only the New York Giants paid less per win, $655,714, than the Redskins, $667,500. The Rams had the sixth-most efficient use of their dollar, averaging $769,500 a victory, whereas the Raiders were 19th, with each win costing an average of $1.35 million.

The statistics do not take into account any deferred payments and the averages were based on total player payroll, rather than the active 45-man roster. Players who are still being paid but have subsequently been waived or cut were also included in the averages.

The salary survey bears out several other interesting, but not especially significant, facts:

--The Minnesota Vikings, despite having the second-lowest payroll, a $152,000 average, had a winning record.

--The San Diego Chargers have the highest payroll for a losing team. Their players have an average salary of $191,000, meaning that they paid $2.149 million for each of their four wins.

--Only two teams spent their money less wisely than the Chargers. The Indianapolis Colts paid $2.325 million per win, and the Tampa Bay Buccaneers paid $3.555 million for each of their two wins.

--The New York Giants, at $204,000 a player, and the Denver Broncos at $193,000, finished next to each other with the seventh- and eighth-highest payrolls. The Bronco starters, however, have a higher average salary at $275,000 than the Giant starters at $257,000.

These average figures, while interesting to compare, will take on added significance in the next few months. There is a strong possibility of a strike before the start of next season. The NFLPA and NFL Management Council have quite different views of the economy of professional football.

The players, naturally, believe they are being underpaid in relation to other pro sports, which seems to be accurate when comparing to baseball and basketball. The owners counter that profits will be dropping because of an anticipated decrease in television revenue, which is tied to a drop in ratings.

The stage for bargaining should be set within a few months when the NFL concludes its negotiations for a new television package.

THE PRICE OF VICTORY

Avg. Avg. Price* Eff.** Team Record Player Salary Starter Salary Per Win Ranking Raiders 8-8-0 $240,000 $342,000 $1,350,000 19 N.Y. Jets 10-6-0 234,000 319,000 1,053,000 14 San Francisco 10-5-1 232,000 310,000 1,044,000 13 New England 11-5-0 223,000 267,000 912,273 11 Chicago 14-2-0 213,000 285,000 684,642 3 Cleveland 12-4-0 207,000 281,000 776,250 7 N.Y. Giants 14-2-0 204,000 257,000 655,714 1 Denver 11-5-0 193,000 275,000 789,545 8 Miami 8-8-0 193,000 220,000 1,085,625 15 Seattle 10-6-0 192,000 257,000 864,000 10 San Diego 4-12-0 191,000 251,000 2,148,750 26 Dallas 7-9-0 191,000 241,000 1,227,857 18 Kansas City 10-6-0 189,000 227,000 850,500 9 St. Louis 4-11-1 182,000 196,000 2,047,500 25 Washington 12-4-0 178,000 251,000 667,500 2 Rams 10-6-0 171,000 217,000 769,500 6 New Orleans 7-9-0 171,000 205,000 1,099,286 16 Cincinnati 10-6-0 167,000 216,000 751,500 4 Buffalo 4-12-0 165,000 237,000 1,856,250 24 Detroit 5-11-0 160,000 188,000 1,440,000 22 Tampa Bay 2-14-0 158,000 195,000 3,555,000 28 Philadelphia 5-10-1 157,000 189,000 1,413,000 21 Atlanta 7-8-1 156,000 176,000 1,002,857 12 Green Bay 4-12-0 156,000 184,000 1,755,000 23 Indianapolis 3-13-0 155,000 192,000 2,325,000 27 Houston 5-11-0 153,000 189,000 1,377,000 20 Minnesota 9-7-0 152,000 175,000 760,000 5 Pittsburgh 6-10-0 149,000 204,000 1,117,500 17

* Based on a paying only a 45-man roster.

** Rating the team that spends the least money for wins.