Ekonomistyrning i idrottsföreningar

Detta är en Kandidat-uppsats från Högskolan i Halmstad/Sektionen för ekonomi och teknik (SET)


I have always been interested in sports, so when it was time to write the paper I chose to write about sports and economic.

It has led to this problem: How is the function of management control and planning problems in sports?  


Sports clubs are non-profit association and non-profit organizations aim to support members’ moral and economic interests. A financial manager will lead the accounting department and have the final responsibility. The finance manager has to work to produce financial results, reports and custom operations (Högfeldt, 2011). A sports club use economic tools, usually budget. Penner (2001) argues that because the budget is about the future must be based on forecasts. These budget estimates are often inaccurate and different from what reality is.


To get a better understanding of the subject I have chosen a qualitative approach to the study. Jacobsen (2002) argues that a qualitative fit when interviews are personal. I have made personal interviews. The interviewees and sport clubs have experiences from the highest league in Sweden. They are Halmstad Bollklubb (HBK, soccer), HK Drott (handball) and Rögle BK (ice hockey). Interviews with sports club have been on tow different occasion, the first time was in spring of 2013 and was then interviews. Interview two was conducted by e-mail in spring 2014. Only a few sports clubs have interviewed and in different sports, the result can’t generalize. When it comes to the reliability of the result is reliable.


The conclusion is that the financial work is important and should be maintained properly, with help of budget and follow-up with forecasts. The economy is affected by what happens during the season. Handball is after soccer and ice hockey, both audiences and financially. Sports clubs planning problem is because they don’t know in advance how the season will be.


There has been a suggestion that all premier league clubs in Sweden should pay half of the costs, for the policing at matches. How will it effect a non-profit association? Can budget management, may be an option for sports clubs? That can be subject for a further study.

Keywords: Economy, finance officer, sports club, organization, non-profit association, financial control and planning problem.

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