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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



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


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


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


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.

Suggested Citation

  • García-Unanue, Jorge & Gallardo, Leonor & Felipe, José Luis, 2012. "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 Sport," Estudios de Economía Aplicada, Estudios de Economía Aplicada, vol. 30, pages 599-618, Agosto.
  • Handle: RePEc:lrk:eeaart:30_2_11

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    References listed on IDEAS

    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. 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.
    3. 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.
    4. Maria Balaguer-Coll & Diego Prior & Emili Tortosa-Ausina, 2010. "Decentralization and efficiency of local government," The Annals of Regional Science, Springer;Western Regional Science Association, vol. 45(3), pages 571-601, December.
    5. Teemu Malmi & Markus Granlund, 2009. "In Search of Management Accounting Theory," European Accounting Review, Taylor & Francis Journals, vol. 18(3), pages 597-620.
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    More about this item


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

    JEL classification:

    • H70 - Public Economics - - State and Local Government; Intergovernmental Relations - - - General
    • L83 - Industrial Organization - - Industry Studies: Services - - - Sports; Gambling; Restaurants; Recreation; Tourism
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General


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