Ekonomistyrning i elitidrottsföreningar

: hur ser användningen av formella styrmedel i elitidrottsföreningar ut?

Abstract

In recent years the economic work in elite sports club has been more important in Sweden by introducing the elitelicense for those elite clubs. The use of economic measurement tools have thereby become a more important aspect for the elite sports club.

Formal control instruments could be described as the measurement tools that work with the economic questions. Therefore is this study oriented to this type of control instrument. This study wants to define the formal control instruments and then explain the implication of those formal measurement tools. Finally this study will create an understanding to the reader of how the elite clubs use those formal measurement tools in their daily work.

The formal control instruments that are described in this study is: strategic planning, calculation, budgeting, performance measurement, benchmarking, process control and reward system. These formal control instruments have been adapted to fit elite sports club instead of companies because it does not always have the same meaning in sport clubs and in companies.

The result of this study is taken from the telephone interview that are made with different elite sport clubs. To make a bigger picture this study has chosen to make interviews of three different sports, all interested in the elitelicense. Those three sports are football, handball and ice hockey. Then has three sports club from each sport been selected to take place in this study.

The result in this study shows how the elite sports clubs use the formal control instrument and also which meaning those have for the elite sports club. The difficulty of this study has been to find similarities and differences between the sports in the use of formal control instruments.