The evaluation of the efficiency of public sports services using models of cost accounting and management indicators
At present, the Spanish public administration agencies lack a standardized cost accounting system as well as sets of management indicators that, when suitably standardized, would make it possible to carry out the comparative analyses that could contribute to the evaluation of their efficiency. This article proposes a cost accounting methodology for the administration of public municipal sports services and describes a set of performance indicators that, along with the cost calculation model, provide fundamental instruments for the evaluation of the efficiency of those public services.Key words: sport, public municipal services, cost calculation, performance indicators.
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