La factura deportiva. Diseño e implantación de un modelo de cálculo de costes para los servicios deportivos municipales

Jorge García-Unanue, Leonor Gallardo, José Luis Felipe
2020 Estudios de Economía Aplicada  
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
more » ... sports services highlight the usefulness of model results, immediately and in medium and long term planning.
doi:10.25115/eea.v30i2.3543 fatcat:kyg4mglijnhkji7yvu46ixg4nm