Managing sport finance:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
London [u.a.]
Routledge
2011
|
| Ausgabe: | 1. publ. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XV, 266 S. Ill. |
| ISBN: | 9780415581790 9780415581806 |
Internformat
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
|---|---|---|---|
| 001 | BV037288139 | ||
| 003 | DE-604 | ||
| 005 | 20110412 | ||
| 007 | t | ||
| 008 | 110318s2011 xxka||| |||| 00||| eng d | ||
| 010 | |a 2010034996 | ||
| 020 | |a 9780415581790 |c hbk |9 978-0-415-58179-0 | ||
| 020 | |a 9780415581806 |c pbk |9 978-0-415-58180-6 | ||
| 035 | |a (OCoLC)742201972 | ||
| 035 | |a (DE-599)BVBBV037288139 | ||
| 040 | |a DE-604 |b ger |e aacr | ||
| 041 | 0 | |a eng | |
| 044 | |a xxk |c GB | ||
| 049 | |a DE-11 | ||
| 050 | 0 | |a GV716 | |
| 082 | 0 | |a 796.0691 | |
| 084 | |a ZX 6930 |0 (DE-625)158437:14257 |2 rvk | ||
| 100 | 1 | |a Wilson, Robert |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Managing sport finance |c Robert Wilson |
| 250 | |a 1. publ. | ||
| 264 | 1 | |a London [u.a.] |b Routledge |c 2011 | |
| 300 | |a XV, 266 S. |b Ill. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 650 | 4 | |a Sports |x Finance | |
| 650 | 4 | |a Sports administration | |
| 776 | 0 | 8 | |i Erscheint auch als |n Online-Ausgabe |z 978-0-203-85000-8 |
| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=021200791&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-021200791 | ||
Datensatz im Suchindex
| _version_ | 1804143920799547392 |
|---|---|
| adam_text | Titel: Managing sport finance
Autor: Wilson, Robert
Jahr: 2011
CONTENTS
List of illustrations xi
Preface xiii
PART 1 FINANCIAL REPORTING 1
1 FINANCIAL ACCOUNTING IN CONTEXT 3
Introduction 3
Accounting in sport 5
The importance of financial management in sport 9
The users of financial information 13
Legal identity 15
Financial versus management accounts 17
Statutory requirements in sport and leisure 18
Summary 19
Questions for review 19
References and further reading 20
2 REGULATORY FRAMEWORKS IN SPORT 21
Introduction 21
The regulatory framework 23
Accounting rules 29
More accounting terminology 33
The impact of the regulatory framework on sport 34
Corporate governance 36
Summary 37
Questions for review 39
References and further reading 40
3 THE MECHANICS OF FINANCIAL ACCOUNTING 41
Introduction 41
Recording business transactions 44
The accounting equation 45
The double-entry rule 48
Choice of accounts 52
Applying the double-entry rule 53
Summary 57
Questions for review 58
References and further reading 60
4 ACCOUNTING RECORDS IN SPORT 61
Introduction 61
Loan interest 61
Depreciation 64
Discounts 68
Bad debts 70
Returns 73
Disposals of fixed assets 74
Summary 76
Questions for review 77
References and further reading 77
5 FROM T ACCOUNTS TO FINANCIAL STATEMENTS:
CONSTRUCTING A TRIAL BALANCE 78
Introduction 78
The trial balance 79
Limitations to the trial balance 82
The trial balance balances! Now what? 82
Summary 85
Questions for review 86
References and further reading 86
6 FINAL ADJUSTMENTS IN SPORT 87
Introduction 87
Cost of sales 88
Mispostings 90
Accruals 91
Prepayments 92
Summary 92
Questions for review 93
References and further reading 93
7 THE FINANCIAL STATEMENTS 94
Introduction 94
The income statement: measuring financial performance 95
Interpreting the income statement 98
The balance sheet: a snapshot of the financial position 99
Interpreting the balance sheet 101
Relationship between the income statement and balance sheet 103
Cash flow statement 103
Cash versus profit 107
Non-trading (or not-for-profit) organisations 107
Summary 110
Questions for review 111
References and further reading 111
8 ANNUAL REPORTS 112
Introduction 112
Contents of an annual report 113
Notes to the accounts 115
Summary 120
Questions for review 121
References and further reading 121
9 INTERPRETING ANNUAL REPORTS 122
Introduction 122
Why analyse annual reports? 123
Dissecting annual reports 125
Introducing ratio analysis 129
The steps of financial ratio analysis 130
Growth 131
Profitability ratios 134
Liquidity ratios 140
Defensive position ratios (long-term solvency) 143
Investment ratios 147
Ratio analysis and its limits 149
Summary 150
Questions for review 150
References and further reading 150
PART 2 FINANCIAL MANAGEMENT 151
10 UNDERSTANDING THE NATURE OF COST IN SPORT 153
Introduction 153
Cost 154
What is cost accou nti ng? 155
Cost control 156
Monitoring routine performance 160
Summary 162
Questions for review 163
References and further reading 163
11 SHORT-TERM DECISION-MAKING 164
Introduction 164
Classifying costs by behaviour 165
What is marginal costing? 165
Marginal costing theory 167
Revenue statements in marginal costing format 167
The role of contribution 168
Contribution/sales ratio 169
Breakeven analysis 171
Establishing the breakeven point in units 172
Establishing breakeven points in revenue 174
Illustrating breakeven analysis 176
Cost structures 177
Margin of safety 178
Application of marginal costing 180
Comparing alternative marketing strategies 180
Extra order profitability calculations 183
Make or buy decisions 184
Summary 187
Questions for review 188
References and further reading 188
12 BUDGETING AND BUDGETARY CONTROL 189
Introduction 189
The meaning of budgeting 192
Applying budgeting to worked examples 201
Comparing actual and budgeted performance 206
Summary 210
Questions for review 211
References and further reading 211
1 3 INVESTMENT APPRAISAL AND LONG-TERM DECISION-MAKING 21 2
Introduction 212
The purpose of investment appraisal 213
Project data 214
Payback period 216
The accounting rate of return 218
Net present value: a discounting method 220
Compound interest 221
Discounting 222
Discount factors 224
Discounting tables and formula 224
Net present value 224
Using NPV to evaluate two or more projects 226
Internal rate of return 228
Summary 232
Questions for review 233
References and further reading 233
14 SPORT FUNDING AND FINANCE 234
Introduction 234
Funding options 235
Non-commercial finance options 235
Commercial finance options 239
Alternative finance options 241
The funding process 244
Monitoring and evaluation: key performance indicators 245
Summary 246
Questions for review 246
References and further reading 247
Appendix A: Additional case study 248
Appendix B: Answers to review questions 249
Glossary of terms 259
Index 264
|
| any_adam_object | 1 |
| author | Wilson, Robert |
| author_facet | Wilson, Robert |
| author_role | aut |
| author_sort | Wilson, Robert |
| author_variant | r w rw |
| building | Verbundindex |
| bvnumber | BV037288139 |
| callnumber-first | G - Geography, Anthropology, Recreation |
| callnumber-label | GV716 |
| callnumber-raw | GV716 |
| callnumber-search | GV716 |
| callnumber-sort | GV 3716 |
| callnumber-subject | GV - Leisure and Recreation |
| classification_rvk | ZX 6930 |
| ctrlnum | (OCoLC)742201972 (DE-599)BVBBV037288139 |
| dewey-full | 796.0691 |
| dewey-hundreds | 700 - The arts |
| dewey-ones | 796 - Athletic and outdoor sports and games |
| dewey-raw | 796.0691 |
| dewey-search | 796.0691 |
| dewey-sort | 3796.0691 |
| dewey-tens | 790 - Recreational and performing arts |
| discipline | Sport |
| edition | 1. publ. |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01305nam a2200385 c 4500</leader><controlfield tag="001">BV037288139</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20110412 </controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">110318s2011 xxka||| |||| 00||| eng d</controlfield><datafield tag="010" ind1=" " ind2=" "><subfield code="a">2010034996</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9780415581790</subfield><subfield code="c">hbk</subfield><subfield code="9">978-0-415-58179-0</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9780415581806</subfield><subfield code="c">pbk</subfield><subfield code="9">978-0-415-58180-6</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)742201972</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV037288139</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">aacr</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="044" ind1=" " ind2=" "><subfield code="a">xxk</subfield><subfield code="c">GB</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-11</subfield></datafield><datafield tag="050" ind1=" " ind2="0"><subfield code="a">GV716</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">796.0691</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">ZX 6930</subfield><subfield code="0">(DE-625)158437:14257</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Wilson, Robert</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Managing sport finance</subfield><subfield code="c">Robert Wilson</subfield></datafield><datafield tag="250" ind1=" " ind2=" "><subfield code="a">1. publ.</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">London [u.a.]</subfield><subfield code="b">Routledge</subfield><subfield code="c">2011</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">XV, 266 S.</subfield><subfield code="b">Ill.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Sports</subfield><subfield code="x">Finance</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Sports administration</subfield></datafield><datafield tag="776" ind1="0" ind2="8"><subfield code="i">Erscheint auch als</subfield><subfield code="n">Online-Ausgabe</subfield><subfield code="z">978-0-203-85000-8</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">HBZ Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=021200791&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-021200791</subfield></datafield></record></collection> |
| id | DE-604.BV037288139 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T22:55:20Z |
| institution | BVB |
| isbn | 9780415581790 9780415581806 |
| language | English |
| lccn | 2010034996 |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-021200791 |
| oclc_num | 742201972 |
| open_access_boolean | |
| owner | DE-11 |
| owner_facet | DE-11 |
| physical | XV, 266 S. Ill. |
| publishDate | 2011 |
| publishDateSearch | 2011 |
| publishDateSort | 2011 |
| publisher | Routledge |
| record_format | marc |
| spelling | Wilson, Robert Verfasser aut Managing sport finance Robert Wilson 1. publ. London [u.a.] Routledge 2011 XV, 266 S. Ill. txt rdacontent n rdamedia nc rdacarrier Sports Finance Sports administration Erscheint auch als Online-Ausgabe 978-0-203-85000-8 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=021200791&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Wilson, Robert Managing sport finance Sports Finance Sports administration |
| title | Managing sport finance |
| title_auth | Managing sport finance |
| title_exact_search | Managing sport finance |
| title_full | Managing sport finance Robert Wilson |
| title_fullStr | Managing sport finance Robert Wilson |
| title_full_unstemmed | Managing sport finance Robert Wilson |
| title_short | Managing sport finance |
| title_sort | managing sport finance |
| topic | Sports Finance Sports administration |
| topic_facet | Sports Finance Sports administration |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=021200791&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT wilsonrobert managingsportfinance |