22045 - ECONOMIC-FINANCIAL BASES AND CONTRACTING IN PHYSICAL ACTIVITY AND SPORT

Subject type: Mandatory

Coordinator: Sara González Millán

Trimester: First term

Credits: 6

• Spanish
• Catalan

The organization of the world of sport is ordered by the creation of commercial entities or non-profit entities. Managing these entities becomes a priority objective to ensure their continuity over time. There are multiple factors involved in the management and direction of such an organism. In this subject, the student will be able to analyze the financial statements of a company and know the financial and patrimonial situation of this entity. We will know the differences between the profit and loss account and the generation of cash and we will study techniques that allow us to compare financial statements of different entities. You will also learn the hiring system and basic human resource management in a sports company.

• Identify the basic functions and processes (analysis, planning, execution, monitoring / control and evaluation) for the direction and management of entities, facilities and / or sports activities.
• Intervene professionally in sports management, guaranteeing the quality, safety and health of users, as well as sports, social and economic results and the satisfaction of interested groups.

The methodology of the subject will be carried out by combining the teacher's presentations in person in the classroom, with time for independent work, both individually and in groups. The percentage of time the student spends is distributed as follows:

Each ECTS is equivalent to 25 hours of student dedication, considering the time invested in the total of the activities related to the face-to-face time and the time of autonomous work, that the professor of the subject guides, as well as the reading times, information search, connection to the Virtual Classroom, elaboration of works.

PART I. ECONOMIC-FINANCIAL BASES

Topic 1. Introduction.

• Structure of organizations.

Item 2. Income statement - Profit and loss.

• Income and expenses.

Item 3. Balance sheet.

• Investments and financing.

Item 4. Treasury account.

• Collections and payments.

PART II. CONTRACTING - HUMAN RESOURCES

Subject 1. Management of human resources of the organizations.

• Map of processes and tasks (selection, training, evaluation, etc.).

Subject 2. Labor relations.

• Rights and duties of workers.
• Workers' Statute and Collective Bargaining Agreement.

Subject 3. Management and administration of the human resources.

• Hiring.
• Working day (schedules, holidays, etc.).
• Occupational risk prevention.

Item 4. Remuneration.

• Salary and payroll.

The activities of the subject follow the system of continuous evaluation, that is to say, that throughout the term the professor raises several activities, that the students must solve and deliver. The work of each one of the activities allows to value to the student, the follow-up that does to the asignatura and the elements of improvement, from the comments and notes that the professor will do of the activities.

The proposed activities can be individual or in work groups. The teacher gives the instructions so that the students can elaborate and deliver them. All the activities proposed are designed so that students have a practical perspective on the topics that are developed throughout the ten weeks of the term.

Qualification system (Royal Decree 1125/2003, of 5 September) that establishes the European system of credits and the system of qualifications to the university degrees of official character and validity in all the state territory:

0 - 4,9: Suspended

5,0 - 6,9: Approved

7,0 - 8,9: Notable

9,0 - 10: Excellent

The evaluation criteria and the corresponding weighting are described below.

The exam at the end of the term accounts for 50% of the grade. The theoretical exam will have two parts:

• A part with test-type questions with four possible answers of which only one answer is valid. The assessment method will be as follows: 1 point if the answer is correct, -0,25 if it is incorrect and 0 if the question is not answered. 
• A part of short and / or practical questions.
• The minimum mark of the exam, to be considered suitable and to average the individual and group activities / works is 5 points.

The remaining 50% will be formed from of individual and group activities / works which will be explained in the course of the sessions.

• To be evaluated, each student must present 100% of the activities / works, both individual and group. Otherwise, it will be considered not presented with the consequent loss of the right to make the recovery.
• A minimum grade of 4 out of 10 in each individual and group activity / work must be obtained in order to be entitled to an average mark with the exam.

In accordance with current regulations, you can only opt for recovery if the subject has been suspended. If the grade is Not Presented, you will not be eligible for recovery.

The exam in the recovery period will be in writing and will include the whole set of contents worked on during the school period. It will calculate 50% of the final grade, as the grades of the activities will be kept if passed.

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