You're not the only who feels this way - in fact, many many forum discussions have focussed on this issue. It is quite simple however: The off-season is a managerial challenge. Depending on the league rank, a team will get a lot of arena income, a little income, or no arena income. As the season evolves, managers have to adapt the financial plans for their team, depending on which rank in the league table they expect. If 5th rank is to be expected - as happened to me last season - a manager needs to make a financial plan for how to survive this. A safe (but not very aggressive) strategy is to make your season budget on the assumption that you have 14 weeks of costs and 11 weeks of income, and calculate how high your weekly profit needs to be so that you can afford this. This is a managerial game, and users compete both on the basketball level and on the financial management of their teams.
In equilibrate leagues,you can't just expect what is the position you are going to finish.When at the all star break there are 3-4-5 team with a similar record,and you can go from a second place to the sixth place in your conference,it's difficult to understand how to adapt to the future situation
To save some money for the various circumstances,as like the off-season weeks without incomes,it's always a good strategy,without becoming a relevant point in the discussion for both the fields