Situation of the indebtedness of the organizations of sports facilities management of non-competitive leisure. An empirical study
Abstract
The management of the debt in sports organizations are determinant variables for the survival of these, the lack of control can affect the proper functioning of an entity. According to the existing data, the organizations that manage golf courses enjoy a good economic situation. Therefore, 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 findings obtained in the present study, an increase in the average debt of the organizations of 70,5% follows after a decade. 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 affirm that the debt of these organizations has increased exponentially between 2005-2015.
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The works and papers that are published in this Journal are subject to the following terms:
1. The Publication Service of the University of Murcia (the publisher) has the Publication Rights (Copyright) to the published papers and works, and favors and permits the reusing of the same under the license indicated in point 2.
© Servicio de Publicaciones, Universidad de Murcia, 2013
2. The papers and works are to be published in the digital edition of the Journal under the license Creative Commons Reconocimiento-No Comercial-Sin Obra Derivada 3.0 España (legal text). The copying, using, spreading, transmitting and publicly displaying of the papers, works or publication are permitted as long as: i) the authors and original sources (Journal, publisher and URL of the publication) are quoted; ii) it is not used for commercial benefit; iii) the existence and specifications of this users license are mentioned.
3. Conditions of Self-Archiving. It is permitted and encouraged that the authors spread electronically the pre-print (before printing) and/or post-print (the revised, evaluated and accepted) versions of their papers or works before their publication since this favors their circulation and early diffusion and therefore can help increase their citation and quotation, and also there reach through the academic community.
