Impacto de la crisis económica en la rentabilidad de las empresas de gestión de instalaciones de ocio deportivo según tamaño, un estudio empírico

Abstract

Increasing the sport in the Spanish society has fueled the growth of turnover and number management companies sports facilities. Said growth is clearly judged from the economic analysis of financial ratios such as average profitability, and these are to a greater or lesser extent affected by a changing environment of economic crisis, according to the size of the organization. The objective of this research was to analyze the effect on evolution of average economic profitability of Management Organizations Sports Spanish before and after the crisis by size (micro, small, medium and large). For the analysis of this study, the accounting and financial information from the SABI data base of 1,670 companies registered under code 9311 NCEA between 2004-2012, of which a sample of 319 was selected was obtained According the findings, we can say that the economic crisis has affected the profitability of Management organizations Spanish sports differently depending on their size, it is found that midsize organizations are the most efficient in the use of their economic resources or in the profit of its assets, in terms of average values of economic profitability. However, that large, small and micro OGIDE show average values of lower economic returns to those obtained prior to the economic crisis of 2008.