Publication: Situación de endeudamiento de las organizaciones de gestión de instalaciones deportivas de ocio no competitivo. Un estudio empírico
Authors
Grimaldi-Puyana, Moisés ; Gálvez Ruiz, Pablo ; Sánchez-Oliver, Antonio Jesús ; Alcaraz-Rodríguez, Virginia
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Publisher
Murcia: Servicio de Publicaciones de la Universidad de Murcia
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DOI
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info:eu-repo/semantics/article
Description
Abstract
La gestión de la deuda en las organizaciones deportivas es una
variable determinante para la supervivencia de éstas, la falta de control pue-
de afectar al buen funcionamiento de una entidad. Según los datos existen-
tes, las organizaciones que gestionan campos de golf gozan de una buena
situación económica. Por ello, el propósito del presente estudio fue conocer
el estado y evolución de la deuda de las empresas deportivas que participan
en el deporte del golf no competitivo. Para ello, se seleccionó una muestra
de 93 organizaciones de todo el territorio Español, con una antigüedad me-
dia de 20,08 años. Para la obtención de los datos se utilizó la información
económica del Sistema de Análisis de Balances Ibéricos de la pasada década.
Los hallazgos obtenidos en el presente estudio nos llevan a conocer que la
deuda media de las organizaciones ha aumentado en el 70,5% de los casos
después de una década. A pesar de la buena salud económica y al aumento
de sus ingresos por explotación y total de activos en el período de estudio,
podemos airmar que la deuda de estas organizaciones ha aumentado expo-
nencialmente entre el 2005-2015.
Abstract: he management of the debt in sports organizations are determi- nant variables for the survival of these, the lack of control can afect the pro- per functioning of an entity. According to the existing data, the organiza- tions that manage golf courses enjoy a good economic situation. herefore, the purpose of this study was to know the status and evolution of the debt of sports companies that participate in the sport of non-competitive golf. For this, a sample of 93 organizations throughout the Spanish territory was selected with an average age of 20,08 years. In order to obtain the data, the economic information of the Iberian Balance Sheet Analysis System of the past decade was used. From the indings obtained in the present study, an increase in the average debt of the organizations of 70,5% follows after a de- cade. In spite of the good economic health and the increase of its income by exploitation and total of assets in the period of study, we can airm that the debt of these organizations has increased exponentially between 2005-2015.
Abstract: he management of the debt in sports organizations are determi- nant variables for the survival of these, the lack of control can afect the pro- per functioning of an entity. According to the existing data, the organiza- tions that manage golf courses enjoy a good economic situation. herefore, the purpose of this study was to know the status and evolution of the debt of sports companies that participate in the sport of non-competitive golf. For this, a sample of 93 organizations throughout the Spanish territory was selected with an average age of 20,08 years. In order to obtain the data, the economic information of the Iberian Balance Sheet Analysis System of the past decade was used. From the indings obtained in the present study, an increase in the average debt of the organizations of 70,5% follows after a de- cade. In spite of the good economic health and the increase of its income by exploitation and total of assets in the period of study, we can airm that the debt of these organizations has increased exponentially between 2005-2015.
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Citation
Sport TK: revista euroamericana de ciencias del deporte, Vol. 7 Núm. 2 (2018) Suplemento 2. Monográfico. Estudios de Gestión y Marketing del Deporte
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