What’s the ‘cost’ of the game? Discretionary and variable costs in grassroots sports clubs (rugby)

Andrew Milne , Carolyn Cordery

Victoria University of Wellington, Faculty of Commerce

Grant McLean

Principal Advisor Research

Sport NZ

e-mail: grant.mclean@sportnz.org.nz

This research will analyse the financial costs faced in Wellington’s amateur rugby clubs and derive models to explain cost variances in different clubs.

The research will inform the work they undertake to build grassroots sports clubs’ capacity and encourage sport participation. Costs will be assessed in terms of discretionary/non-discretionary and fixed/variable costs through a mix of financial analysis and team interviews with key club officers. ‘Costing models’ will be derived that include drivers of variable costs. The research will also consider revenue trends.

The intention is that this analysis will be applicable to other regions and regions. The study builds on research already published by Dr Carolyn Cordery and Professor Rachel Baskerville looking at the funding and financial vulnerability of sports clubs in New Zealand.

Keywords:

Discretionary/non discretionary costs, fixed/variable costs, financial analysis, costing models, revenue

26/11/2012 - 28/02/2013

Mixed-method

Wellington

Sport

Clubs, Community

Amateur, Organised

Delivery, Fees, Fees, charges, user pays, Financing / funding, Governance, Impacts - economic, Management, Participation, Volunteers

Rugby

2446

November 20, 2012