Accounting for Management of Comprehensive Community Sports Club

The purpose of this study was to propose an accounting model for assessing the effects of public investment in promoting comprehensive community sports clubs (CCSC). The authors were involved in a case of CCSC promotion in Tokorozawa-City, Saitama, Japan, and pointed out the inherent problems in the...

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Bibliographic Details
Published inJournal of Japan Society of Sports Industry Vol. 13; no. 1; pp. 79 - 85
Main Authors NAKAMURA, Yoshio, KIKUCHI, Hiroto, MANO, Yoshiyuki, KIMURA, Kazuhiko, MIYAUCHI, Takanori
Format Journal Article
LanguageJapanese
Published Japan Society of Sports Industry 2003
Subjects
Subsidy, Assessment of Club Management, Accounting
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Summary:The purpose of this study was to propose an accounting model for assessing the effects of public investment in promoting comprehensive community sports clubs (CCSC). The authors were involved in a case of CCSC promotion in Tokorozawa-City, Saitama, Japan, and pointed out the inherent problems in the accounting of a CCSC promotion. In conventional accounts, the items of expenditure were classified in order to assess expenses properly for the government authorities, but not to assess the investing effect on the public community. This study presented the desirable items of income and expenditure. Also, financial indicators were proposed for analyzing the appropriate management.
ISSN:1343-0688
1884-2534
DOI:10.5997/sposun.13.79