Download or read book An Application of Activity Based Costing to Intercollegiate Athletics written by Emily Keenan and published by . This book was released on 2016 with total page 39 pages. Available in PDF, EPUB and Kindle. Book excerpt: Data on financial challenges in intercollegiate athletics consistently show that expenses are outpacing new revenues. Since 2004, National Collegiate Athletic Association (NCAA) Football Bowl Subdivision (FBS) institutions' median revenues increased 94 percent while expenses increased 120 percent during the same time period (Fulks, 2015). As such, institutions face tough decisions about the possible elimination of sport teams to control costs. Current accounting methods in intercollegiate athletics, however, make it difficult for leaders to deliver informed decisions concerning sport sponsorship, Title IX compliance, and overall program operations. Institutional leaders, the NCAA, reform groups such as the Knight Commission, and the federal government, are calling for athletic departments to report more consistent and accurate financial data. The purpose of this paper is to respond to the call for accounting reform in intercollegiate athletics; specifically, to create a better representation of the costs associated with each sport and to show how accurate costing provides insight for Title IX compliance. By applying activity-based costing (ABC) to a budget from one NCAA FBS university, this research revealed the accurate cost of sport sponsorship varied greatly in comparison with institutional reporting. ABC application eliminated the expense category of unallocated (i.e., marketing, compliance, general administration, etc.) and distributed expenses back to each sport. Results showed women's sports increased from 24 percent of total costs to 32 percent of total costs within the activity-based costing application (data relevant to prong three of Title IX). Institutional leaders should be encouraged to use ABC to better understand department operational costs.

Download or read book Activity Based Costing in Intercollegiate Athletic Departments written by Jimmy Smith and published by . This book was released on 2017 with total page 35 pages. Available in PDF, EPUB and Kindle. Book excerpt: The unstable financial landscape of intercollegiate athletics is an issue that many institutions struggle with on a yearly basis. Most research in this area has focused on financial inequalities (Lawrence, 2013; Zimbalist, 2013). Specifically, Lawrence (2010) has proposed a solution that the NCAA and its members consider adopting the Activity-Based Costing (ABC) management tool to manage the financial information accumulated by athletic departments, which they believe would help make costs more transparent. Athletic administrators of NCAA institutions are unclear about the broad financial inequities issues in intercollegiate athletics and the athletic accounting practices of their institutions. Given that Lawrence, Gabriel and Tuttle (2010) and Lawrence (2013) offer a solution to the problem by implementing ABC, it is unknown what athletic administrators think about this possibility. Therefore, the purpose of this study is to ask NCAA athletic administrators their perspectives on NCAA accounting practices. Specifically whether or not their athletic department uses ABC to help them understanding their costs and then to determine why or why they do not use ABC. Our results demonstrate that most athletic departments do not use ABC and the main reason they do not is that they don't need the detailed information that ABC would provide. This paper helps to us get a better understanding of what athletic departments are doing to understand their costs and it helps to refute prior research claims that ABC would be useful for athletic departments.

Download or read book Using of Activity Based Cost ABC in Small and Medium Companies written by George Yiapanas and published by GRIN Verlag. This book was released on 2019-12-04 with total page 7 pages. Available in PDF, EPUB and Kindle. Book excerpt: Submitted Assignment from the year 2015 in the subject Business economics - Accounting and Taxes, grade: 60, University of Wolverhampton, course: MA in Management, language: English, abstract: The aim of this paper is to give critical analysis and applicability of Activity Based Costing (ABC) methodology. The paper is divided into three main parts. The first part identifies key techniques and approach in ABC costing. The second part assesses the relevance of ABC, based on current debates and study done. The third and final section assesses the applicability of ABC costing to small and medium sized enterprises.

Download or read book Evaluating the Healthcare Reimbursement Costs of Athletic Training Services Using Activity based Costing Versus a Fee for service Payment Model written by Elizabeth S. Wolfe and published by . This book was released on 2018 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Managing Intercollegiate Athletics written by Daniel Covell and published by Routledge. This book was released on 2019-03-07 with total page 382 pages. Available in PDF, EPUB and Kindle. Book excerpt: This practical, comprehensive book combines solid theoretical concepts with relevant examples, extensive factual information, and important insider perspectives to help prepare students who are interested in pursuing a career in collegiate athletics management. The authors' in-depth discussions reveal the inner workings of athletic departments and the conferences and governing organizations that impact them. Using examples from institutions of varying sizes and representing numerous conferences, associations, and divisions, Managing Intercollegiate Athletics, second edition, provides an extensive view of management processes such as generating revenue to cover expenses; recruiting and its mechanics and regulations; the role of the conferences and national governing bodies; and academic standards, reform, and fraud. New to the second edition is an increased emphasis on the impact of division, institution, and department missions and goals on decision making. The book also includes new discussions of the application of management functions--including goal setting, decision making, and strategic management--on intercollegiate athletics at various levels. Adding to the practical nature of the book, and providing an important critical-thinking component to each chapter, are "Practitioner Perspectives." These contributions demonstrate how and why administrators make and implement their decisions, and they present creative problem-solving ideas for readers that they can use in their own careers. New Practitioner Perspectives in this edition provide, for example, an insider's view from an NCAA vice president, a conference commissioner, and a Division I athletic director. Chapters also feature one or more Case Studies offering an in-depth look at how institutions grapple with management challenges. In the second edition, new case studies look at the NCAA's leadership role in the Penn State University abuse case, the role of the TRAC model to ensure data-based decision making in terminating the University of Alabama at Birmingham football program, and others. These case studies and accompanying questions can serve as starting points for class discussion.

Download or read book The Economics of Intercollegiate Sports written by Randy R. Grant and published by World Scientific. This book was released on 2008 with total page 562 pages. Available in PDF, EPUB and Kindle. Book excerpt: Does the National Collegiate Athletic Association (NCAA) exploit student athletes? Should athletes be paid? Does Title IX unfairly discriminate against men's sports? Are the salaries of head coaches excessive? Why is there so much cheating in college sports? Should the sports department be subsidized by the university? Why do universities place so much emphasis on athletics?The above are just some of the questions raised in this sports economics textbook specially designed to teach undergraduate students about the college sports industry. The book focuses on the unique cartel structure of the NCAA and its member institutions to shed light on the labor market for college athletes and coaches; the tension between athletics and academics; the finance of athletic departments; the role of the media and commercialization of college sports; race, gender, and legal issues; and the desirability and plausibility of reform.The book reinforces the economic analysis with a variety of examples of recent events and can be used as either a primary or secondary text.

Download or read book Managing Organizations for Sport and Physical Activity written by Packianathan Chelladurai and published by Taylor & Francis. This book was released on 2014-04-15 with total page 472 pages. Available in PDF, EPUB and Kindle. Book excerpt: Managing Organizations for Sport and Physical Activity, fourth edition, presents a clear and concise treatment of managing organizations in sport and physical activity. The four functions of management--planning, organizing, leading, and evaluating--provide a general framework that represents the simplest and best approach for introducing readers to the intricacies of management. For each management function, Chelladurai presents relevant theories and their practical applications, citing those theoretical models that are most appropriate to the unique aspects of the sports industry. He uses the open systems perspective, placing organizations in the context of their environment and emphasizing the manager's role in adapting and reacting to changes in that environment. To apply theory to sport management practices, Chelladurai provides numerous examples from the fields of physical activity and sport, including professional sports, intercollegiate athletics, health and sports clubs, and recreation/fitness programs. New to the Fourth Edition A chapter on service quality, which describes the notion of quality in sport management services--from the local fitness center to the pro sport arena. It also discusses the measurement of service quality and the gaps in translating customer expectations into the desired service. A new feature providing "An Expert's View," which offers additional perspectives on relevant topics contributed by scholars who research and publish in a specific area. New sidebars on current topics relevant to the field of sport management; some examples include US Track and Field's SMART goal setting as well as genes and technology of leadership. Pedagogical Aids Developing Your Perspective. Thought-provoking questions ask learners to apply theoretical information to contexts relevant to them from their current experiences or in their future careers. Managing Your Learning. Key points from each chapter enhance comprehension. Strategic Concepts. Key terms lists provide for a shared vocabulary in discussing the major concepts of management. In Brief. Short summaries of the important points in a section help crystallize concepts. To Recap. Brief boxes revisit key concepts discussed earlier in the book. Extensive references to journals, scholarly texts, and relevant websites.

Download or read book Intercollegiate Athletics and the American University written by James J. Duderstadt and published by University of Michigan Press. This book was released on 2009-04-21 with total page 358 pages. Available in PDF, EPUB and Kindle. Book excerpt: After decades of domination on campus, college sports' supremacy has begun to weaken. "Enough, already!" detractors cry. College is about learning, not chasing a ball around to the whir of TV cameras. In Intercollegiate Athletics and the American University James Duderstadt agrees, taking the view that the increased commercialization of intercollegiate athletics endangers our universities and their primary goal, academics. Calling it a "corrosive example of entertainment culture" during an interview with ESPN's Bob Ley, Duderstadt suggested that college basketball, for example, "imposes on the university an alien set of values, a culture that really is not conducive to the educational mission of university." Duderstadt is part of a growing controversy. Recently, as reported in The New York Times, an alliance between university professors and college boards of trustees formed in reaction to the growth of college sports; it's the first organization with enough clout to challenge the culture of big-time university athletics. This book is certainly part of that challenge, and is sure to influence this debate today and in the years to come. James J. Duderstadt is President Emeritus and University Professor of Science and Engineering, University of Michigan.

Download or read book Knight Commission on Intercollegiate Athletics written by Knight Commission on Intercollegiate Athletics and published by . This book was released on 2009 with total page 53 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Knight Commission's landmark 1991 report, "Keeping Faith with the Student-Athlete: A New Model for Intercollegiate Athletics," proposed a new "one-plus-three" model for intercollegiate athletics--presidential control directed toward academic integrity, fiscal integrity, and an independent certification process to verify that integrity. Indeed, the "one-plus-three" model provided a roadmap that the National Collegiate Athletic Association (NCAA) and university presidents used to implement academic and governance reforms over the past two decades. Despite the progress made with presidential governance and academic reforms, the escalating costs of competing in big-time intercollegiate sports, especially at Football Bowl Subdivision (FBS, formerly Division IA) institutions, have remained an intractable problem. These circumstances made the need for a new study addressing the increasing costs of intercollegiate athletics especially urgent. The current project focusing on FBS university presidents and their views on the financial state of college athletics and the implications of the cost pressures associated with participation in the FBS comes at a critical time. Universities in the FBS experience these pressures most acutely, and the Commission has not conducted presidential-level research since the early 1990s. The research with the 119 FBS university presidents was completed in two stages. The first, consisting of quantitative research, was conducted from March 18 to May 20, 2009. The second phase consisted of qualitative telephone interviews with FBS presidents who had completed a quantitative interview and agreed to participate in a follow-up discussion. Consistent with the quantitative findings, a very high majority of the presidents interviewed expressed the conviction that greater transparency of the finances of intercollegiate athletics is needed at both the institutional, conference, and national levels. Appended are: (1) Questionnaire for quantitative research interviews; (2) Discussion guide for qualitative research interviews; (3) Top line findings from quantitative research; (4) Quantitative research report; and (5) Letter from Knight Commission co-chairs inviting FBS presidents to participate in study.

Download or read book U S West Research Project written by Richard F. Ortman and published by . This book was released on 1992 with total page 158 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book A Study Into the Application of Activity based Costing in Dealing with Noncontrollable Cost Issues written by Christopher Feetham and published by . This book was released on 1997 with total page 186 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Business of Sports written by Scott Rosner and published by Jones & Bartlett Publishers. This book was released on 2011 with total page 792 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Business of Sports, Second Edition is a comprehensive collection of readings that focus on the multibillion-dollar sports industry and the dilemmas faced by todays sports business leaders. It contains a dynamic set of readings to provide a complete overview of major sports business issues. The Second Edition covers professional, Olympic, and collegiate sports, and highlights the major issues that impact each of these broad categories. The Second Edition continue to provide insight from a variety of stakeholders in the industry and cover the major business disciplines of management, marketing, finance, information technology, accounting, ethics and law. In addition, it features concise introductions, targeted discussion questions, and graphs and tables to convey relevant financial data and other statistics discussed. This book is designed for current and future sports business leaders as well as those interested in the inner-workings of the industry.

Download or read book Managing Finance Resources and Stakeholders in Education written by Lesley Anderson and published by SAGE. This book was released on 2001-10-25 with total page 149 pages. Available in PDF, EPUB and Kindle. Book excerpt: `The text is challenging and stimulating and structured to provide the reader with an accessible synopsis of the range of current trends and solutions in the area of educational financial management being applied in the UK and the global context′ - Improving Schools Managing Finance, Resources and Stakeholders in Education provides readers with knowledge and understanding of the theory and practice of managing finance, resources and stakeholders in schools and colleges. Written specifically for those studying for an academic qualification at masters level in educational management, it provides self-study material and links to other key texts in the field. The authors deal with the links between finance, resources and stakeholders in the context of school and college self-management. Examples are drawn from international settings as well as from the United Kingdom. Building on an examination of theoretical perspectives, practical considerations and applications are examined in a format, which encourages the reader to explore the context of their own educational institution.

Download or read book An Evaluation of Activity based Costing and Functional Based Costing written by Shannon L. Leikam and published by . This book was released on 2000 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Administration of Intercollegiate Athletics written by Robert Zullo and published by Human Kinetics. This book was released on 2024-02-27 with total page 353 pages. Available in PDF, EPUB and Kindle. Book excerpt: Some of the most experienced professionals in athletics administration share their expertise in what it takes to navigate an increasingly complex sports landscape and successfully manage a collegiate athletics department.

Download or read book The Impact of Activity based Costing Techniques on Firm Performance written by Tom Kennedy and published by . This book was released on 1998-09-01 with total page 23 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Handbook of College Athletics and Recreation Administration written by George S. McClellan and published by John Wiley & Sons. This book was released on 2012-06-28 with total page 346 pages. Available in PDF, EPUB and Kindle. Book excerpt: Praise for The Handbook of College Athletics and Recreation Administration "The Handbook of College Athletics and Recreation Administration provides insiders' in-depth and firsthand perspectives on issues in the contemporary professional administration of intercollegiate athletics and recreation, as well as practical solutions to these issues. It is a must-read for anyone who is interested in pursuing a career in college athletics and campus recreation administration." Ming Li, professor and chair, Department of Sports Administration, College of Business, Ohio University "The Handbook of College Athletics and Recreation Administration is a useful text for undergraduate students preparing for sport management careers within postsecondary institutions. This book effectively blends historical perspectives, theoretical foundations, and practical illustrations in a relevant format that addresses key issues in intercollegiate sports and campus recreation. Of particular value is the focus on people and importance of building relationships based on integrity, trust, and mutual respect." Tom Collins, associate professor of sport management, chair of Sport Studies and Physical Education, Chowan University