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La Liga's RCD Espanyol - Teaching Note: Analyzing the economics of soccer games
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Reference: CT-32-E
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Year: 2015
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Number of pages: 9
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Geographic Setting: España
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Publication Date: Jan 11, 2017
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Source: IESE (España)
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Type of Document: Teaching Note
Description
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.