La Liga's RCD Espanyol

Dávila, Antonio; Oyon, Daniel

Product #:C-0783-E

Supplier:IESE Publishing

Discipline:Accounting

Setting:España, 2015

Details:Case (PDF) • 6 pages • 2016-11-07 (Rev: 2018-01-09)

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The case presents an evaluation of a game played every year by the RCD Espanyol soccer team as a start to the season. The case provides the economic details of the game and the team so that students can analyze whether the game is profitable or not. The case is designed as introductory material for courses in managerial accounting and the economics of sports. It introduces the concepts of variable and fixed costs, direct and indirect costs, cost allocation, breakeven point, opportunity cost, profitability and cash flows.

Learning Objectives

The discussion can begin by analyzing the breakeven point for the game from a cash perspective and then move on to profitability estimates. Finally, the concept of opportunity cost is introduced. The case can be used in undergraduate, master's and executive education courses.