Any movie that makes villains out of the New York Yankees is good in my book.

“Moneyball” is about much more than baseball, though the central premise is excellent movie fodder: A small-market baseball team finds a unique way to compete against the high-payroll juggernauts of the league.  Oakland Athletics general manager Billy Beane (Brad Pitt) does this by finding undervalued players with a single important statistic: How often they get on base.

Much like last year’s computer programming opus, “The Social Network,” the human drama in “Moneyball” far outweighs the narrow subject matter of intentional walks and infield singles.Based on the true story of the 2002 Athletics and its player-turned general manager Beane, “Moneyball” is a compelling look at a system that every team in baseball now utilizes, including big market teams like the Yankees and Red Sox. The film follows Beane and upstart analyst Peter Brand (Jonah Hill) as they assemble a low-rent team after the loss of three star players to free agency in the offseason.

Though it may not sound like the most compelling drama, the “Moneyball” script makes the recitation of scouting reports sound like classical music. Credit that to the work of two Oscar-winning screenwriters (Steven Zaillian of “Schindler’s List” and Aaron Sorkin of “The Social Network”), adapting the book, “Moneyball: The Art of Winning an Unfair Game” by Michael Lewis.

Conflict comes from every corner of the script, from Beane dealing with the skeptical head coach (a terrific Philip Seymour Hoffman in a restrained supporting role), cranky talent scouts who swear by old-fashioned strategies and a slew of testy media “experts” waiting for Beane to fall on his face.

It would be enough for “Moneyball” to survive on its speedy, clever dialogue. The film also finds an emotional anchor in Beane, framing the story with flashbacks of his days as a player. Most importantly, Beane’s relationship with his daughter becomes a major factor in the film, shaping Beane into a relatable Everyman who often gives himself too high a bar for measuring practical success.

In a career full of playing notable eccentrics, Pitt has delivered his best performance by playing it straight. His equal is Jonah Hill, in a performance nobody could have predicted from the loudmouth kid in “Superbad.” Watching both of them quibble about statistics is, no joke, some of the most riveting moments on screen in 2011.

Beautifully orchestrated by director Bennett Miller (“Capote”), “Moneyball” makes images of “taking ball four” as exciting as an upper-deck bleacher shot. It’s an underdog story that doesn’t cheat the audience with unnecessary melodrama. After all, the Yankees are still the Yankees, and $150 million will still buy you a trip to the post-season.

“Moneyball” will thrill those who couldn’t care less about baseball. But for fans of teams sitting in last place, it proves there’s something more to the sport than merely winning the last game of the season.

Grade: A