Assessing Financial Condition of Municipal Sports Agencies: A Data Benchmarking Approach

Abstract

This study analyzes the development of the financial condition of local decentralized public sports services over a period of 10 years, obtaining benchmarks to serve as a point of reference. In order to do this, the elements of flexibility, independence, and sustainability are analyzed through three indicators in 2,139 observations obtained from municipal sports service organi-zations in Spain from 2002 to 2011. The majority of the organizations show results that are theoretically adequate in terms of flexibility and sustainability, but not independence. For this reason, the statistics presented can be used as a point of reference in order to classify the organizations in the sector according to their financial performance.

Análisis de las metodologías de benchmarking genéricas y aplicables al deporte (Analysis of generic benchmarking methodologies applicable to sports)

“…Goetsch y Davis (1997) lo definen como un proceso de comparación y medición de las operaciones o procesos internos de una organización frente a los de un punto de referencia representativo, procedente de dentro o fuera de la industria. Finnigan (1996) caracteriza la mejora continua como un proceso sistemático y continuo que requiere una preparación cuidadosa, objetivos claros, planificación estratégica, trabajo en equipo, análisis de información y disciplina para completar con éxito un proyecto. Esta perspectiva se alinea con el concepto de mejora continua como un proceso continuo de medición de productos, servicios y prácticas industriales frente a los competidores más exigentes o líderes reconocidos de la industria.…”

Sport Management in Municipalities

“…Finalmente, embora a avaliação do desempenho financeiro seja de grande relevância para a gestão do serviço municipal, em termos de gestão desportiva, ainda existe um longo caminho a desbravar no desenvolvimento e consolidação de políticas objetivas que permitam mensurar entre o "deve e o haver" (García-Unanue et al, 2016).…”

Untitled

“…www.efsupit.ro 82 a polynomial contrast. This method has been developed in previous research that analyses the evolution of different performance variables in sports facilities and sports services (Liu, 2009;Liu et al, 2009;García-Unanue et. Al, 2016).…”