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Published by: IESE Business School
Originally published in: 2016
Version: 9 January 2018
Revision date: 14-Jun-2018
Length: 7 pages
Data source: Field research

Abstract

The case presents an evaluation of a game played every year by the RCD Espanyol soccer team as a start to the season. The case provides the economic details of the game and the team so that students can analyze whether the game is profitable or not. The case is designed as introductory material for courses in managerial accounting and the economics of sports. It introduces the concepts of variable and fixed costs, direct and indirect costs, cost allocation, breakeven point, opportunity cost, profitability and cash flows.
Other setting(s):
Spain

About

Abstract

The case presents an evaluation of a game played every year by the RCD Espanyol soccer team as a start to the season. The case provides the economic details of the game and the team so that students can analyze whether the game is profitable or not. The case is designed as introductory material for courses in managerial accounting and the economics of sports. It introduces the concepts of variable and fixed costs, direct and indirect costs, cost allocation, breakeven point, opportunity cost, profitability and cash flows.

Settings

Other setting(s):
Spain

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