Advanced Search
MyIDEAS: Login to save this article or follow this journal

La factura deportiva. Diseño e implantación de un modelo de cálculo de costes para los servicios deportivos municipales/The Sport Bill. Design and Implementation of a Costing Model for Municipal Sports Services

Contents:

Author Info

  • GARCÍA-UNANUE, JORGE

    ()
    (Departamento de Actividad Física y Ciencias del Deporte,, UNIVERSIDAD DE CASTILLA-LA MANCHA, ESPAÑA.)

  • GALLARDO, LEONOR

    ()
    (Departamento de Actividad Física y Ciencias del Deporte, UNIVERSIDAD DE CASTILLA-LA MANCHA, ESPAÑA.)

  • FELIPE, JOSÉ LUIS

    ()
    (Departamento de Teoría, Recreación y Organización del Deporte, UNIVERSIDAD EUROPEA DE MADRID, ESPAÑA.)

Registered author(s):

    Abstract

    Las entidades municipales, incluidos sus servicios deportivos, están inmersas en un necesario proceso de modernización. El objetivo de este trabajo es diseñar un modelo de cálculo de costes específico para los servicios deportivos municipales, para facilitar dicho proceso. Para ello se optó por una metodología partici¬pativa, diseñando el modelo e implantándolo en dos casos reales, en colaboración con ambas entidades. El modelo propuesto se ha podido implantar correctamente y se ha adaptado tanto a sus características particulares como a sus necesidades. Los gestores de los servicios deportivos destacan de él tanto la utilidad de los resultados tanto de forma inmediata, como en la planificación a medio y largo plazo. The Municipal entities, including its sports services, are engaged in a necessary process of modernization. The objective of this work is to design a costing model specific for the municipal sports services, to facilitate this process. For this purpose, we opted for an interventionist approach, designing and implanting the model in two case studies, working with both entities. The proposed model has been implemented correctly and has adapted to entities characteristics and needs. The managers of sports services highlight the usefulness of model results, immediately and in medium and long term planning.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://www.revista-eea.net
    Download Restriction: Access to full text is restricted to subscribers.

    As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.

    Bibliographic Info

    Article provided by Estudios de Economía Aplicada in its journal Estudios de Economía Aplicada.

    Volume (Year): 30 (2012)
    Issue (Month): (Agosto)
    Pages: 599-618

    as in new window
    Handle: RePEc:lrk:eeaart:30_2_11

    Contact details of provider:
    Postal: Beatriz Rodríguez Prado. Facultad de CC.EE. y EE. Avda. Valle del Esgueva. Valladolid 47011 SPAIN
    Phone: (34) 983 423320
    Fax: (34) 983 184568
    Web page: http://www.revista-eea.net
    More information through EDIRC

    Order Information:
    Email:
    Web: http://www.revista-eea.net

    Related research

    Keywords: Servicios deportivos municipales; cálculo de costes; modernización; instalaciones deportivas ; Municipal Sports Services; Costing; Modernization; Sport Facilities.;

    Find related papers by JEL classification:

    References

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
    as in new window
    1. Andrés Navarro Galera & David Ortiz Rodríguez & Antonio M. López Hernández, 2008. "Identifying barriers to the application of standardized performance indicators in local government," Public Management Review, Taylor & Francis Journals, vol. 10(2), pages 241-262, March.
    2. Antonio Afonso & Sonia Fernandes, 2006. "Measuring local government spending efficiency: Evidence for the Lisbon region," Regional Studies, Taylor & Francis Journals, vol. 40(1), pages 39-53.
    3. Teemu Malmi & Markus Granlund, 2009. "In Search of Management Accounting Theory," European Accounting Review, Taylor & Francis Journals, vol. 18(3), pages 597-620.
    4. Maria Balaguer-Coll & Diego Prior & Emili Tortosa-Ausina, 2010. "Decentralization and efficiency of local government," The Annals of Regional Science, Springer, vol. 45(3), pages 571-601, December.
    5. Michela Arnaboldi & Irvine Lapsley, 2003. "Activity based costing, modernity and the transformation of local government," Public Management Review, Taylor & Francis Journals, vol. 5(3), pages 345-375, September.
    Full references (including those not matched with items on IDEAS)

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:lrk:eeaart:30_2_11. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Beatriz Rodríguez Prado).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.