Principles of sport management [Matricole dispari] - ECONOMIA APPLICATA ALLE SCIENZE MOTORIE (2021/2022)
Scientific Disciplinary Sector (SSD)
SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES
The teaching is organized as follows:
As far as the themes of the economy applied to the exercise sciences are concerned, the main concepts related to the economic activity in organized form will be provided, in order to understand its peculiar features, paying particular attention to the economic and financial indicators whose determination is required by the Legislator and necessary in order to perform a cost benefit analysis of the sport activity. In addition, operational aspects will be addressed on the various forms of sporting activities, not neglecting the fiscal consequences, the benefits granted, under various forms, to the world of sport. During the Course we will give also practical information about the various ways to set a sport business activity up, without omitting the related tax effects considering the facilitations granted, in different manners, to the sport world. At the end of the course, students will be able to perform an economic-financial analysis of the sport activity to correctly evaluate the start-up and the management of the business.
• The business activity and the main manners to set it up;
• The firm: peculiar features and possible categories;
• Business management: distinction between the “economic” and “financial” effects of the business transactions;
• The main ways to conduct a sport business activity (individual form, amateur sport association, profit and not- profit companies;
• The financial statements and their interpretation in sports activities in corporate form; the reports in amateur sports associations; break-even point analysis;
• Nod to accounting and tax obligations and concessions granted to the world of sport.
The teaching methods adopted consist of lectures during which the topics covered by the program will be discussed, so as to stimulate in the student the critical capacity, the autonomy of judgment as well as the communicative and relational skills.
The reference texts will be indicated as soon as possible; the slides used in class and other material useful for exam will be made available on the e-learning page.
Unless otherwise specified in connection with the Covid-19, the examination will be conducted in person and written. Those who have passed the written examination may also request an oral interview.
For the economics module applied to the exercise sciences, written test with:
- multiple choice questions aimed to test the knowledge of the economic-business notions included in the examination program;
- exercises aimed to testing the student's ability to prepare economic-financial reports (with particular reference to the financial statements), to use the information for business analysis, to assess the economic sustainability of sports business activity.
The texts of the written examination of the Economics module and the Legislation module will be handed in simultaneously and the total duration of the examination will be 1 hour (30 + 30 min).
The exam is considered passed if the single score of each written test ≥ 18/30. The evaluation of exam is given by the average score of the two written tests.