Activity – based costing in sport organizations:Theoretical background & future prospects

Choregia. 2007;3(2):15-24


Journal Homepage

Journal Title: Choregia

ISSN: 1791-4027 (Print); 2241-6323 (Online)

Publisher: Greek Center for Sport Science Research

LCC Subject Category: Geography. Anthropology. Recreation: Recreation. Leisure: Sports

Country of publisher: Greece

Language of fulltext: English

Full-text formats available: PDF





Peer review

Editorial Board

Instructions for authors

Time From Submission to Publication: 12 weeks


Abstract | Full Text

Costing systems in recent years have shown a significantdevelopment and activity-based costing (ABC) specificallyhas been considered as a major contribution to cost management, particularly in service businesses. The sport sector is composed to a great extent of service functions, yet considerably less have been reported of the use of activity based costing to support cost management in sport organizations. Since the power of information becomes continuously crucial for the implementation of effective business administration, the traditional methods of cost measurementproved insufficient on this issue, leading to the invention ofABC. The aim of this paper is twofold. First of all we wantto present the main theoretical background of ABC and itssubstantiated benefits, and secondly to present some practical steps for the implementation of ABC in sport organizations.