La dimensión del deporte a escala municipal. Análisis desde la nueva perspectiva del coste efectivo y el tipo de gestión

  1. Jorge García-Unanue 1
  2. José Luis Felipe 2
  3. Javier Sánchez-Sánchez 2
  4. Pablo Burillo 2
  5. Álvaro Fernández-Luna 2
  6. Luis de la Riva 2
  7. Nicolás de la Plata 2
  8. Leonor Gallardo 1
  1. 1 Universidad de Castilla-La Mancha
    info

    Universidad de Castilla-La Mancha

    Ciudad Real, España

    ROR https://ror.org/05r78ng12

  2. 2 Universidad Europea de Madrid
    info

    Universidad Europea de Madrid

    Madrid, España

    ROR https://ror.org/04dp46240

Journal:
RICYDE. Revista Internacional de Ciencias del Deporte

ISSN: 1885-3137

Year of publication: 2019

Issue Title: Julio

Volume: 15

Issue: 57

Pages: 254-265

Type: Article

DOI: 10.5232/RICYDE2019.05704 DIALNET GOOGLE SCHOLAR lock_openDialnet editor

More publications in: RICYDE. Revista Internacional de Ciencias del Deporte

Abstract

Spanish legislation has included a new indicator, effective cost, to analyze the development of municipal services (including sports) in a homogeneous way between the different management delivery forms, which could replace the classic indicator of spending per capita. Thus, the aim of this article is to analyze the implications of effective cost as a measure of sport dimension at the municipal level, taking as a reference the type of management. All Spanish municipalities with more than 20,000 inhabitants were part of this study, using data from 2014 and 2015 (297 cases in 2014 and 273 in 2015). Two dependent variables were calculated: per capita expenditure and per capita cost in sports. A regression model was estimated for each dependent variable and year, using the type of management as an independent variable (direct centralized management, direct decentralized or indirect), as well as various environmental factors. Per capita spending models show more spending (p<0.05) in direct decentralized management compared to centralized management (€ 10.76 more in 2014 and € 8.21 more in 2015) and lower spending on indirect management compared to the direct centralized management (€ 5.95 less in 2014 and € 8.10 less in 2015). No significant differences were found in the cost models per inhabitant (p>0.05). The coefficients of the control variables remain similar in all models. Therefore, the use of the effective cost per inhabitant suggests that the level of services is similar regardless of the type of management.

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