This unit (SSM1202) introduces students to the principles and practice of financial management and financial planning, and their application to the administration of Australian sport and active recreation organisations. The financial management section focuses on balance sheets, income and expenditure statements, and cash flow statements. Special attention is given to financial performance, and how financial ratios, impact statements and cost-benefit analysis can be used to diagnose the financial health of sport and active recreation organisations, events, tournaments and programs. The planning section focuses on the pricing and budget processes, and the use of feasibility studies. It introduces students to the budgeting process, and examines the ways in which pricing strategies can be used to sustain revenues. It also discusses the issue of financial forecasting, and how future revenues, expenses, and operating surpluses can be estimated and monitored. Class activities centre on case studies of sport and active recreation organisations, and experiential exercises.

Unit details

City Campus
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Learning Outcomes

On successful completion of this unit, students will be able to:
  1. Assess the features and functions of financial statements in the management of sport and active recreation organisations;  
  2. Diagnose the financial health of government, community, non-profit, and commercial sport organisations through the interrogation of their financial statements;  
  3. Evaluate the roles and responsibilities of various financial managers/treasurers across government, community, non-profit, and commercial sport organisations;  
  4. Exhibit the ability to construct an operating budget for a sport organisation with special attention to break-even analysis and price modelling; and,  
  5. Analyse the principles underpinning economic impact statements, cost-benefit analyses, and feasibilities studies.  


Assessment type Description Grade
Report Case report - outline 10%
Report Case report - final paper 30%
Test 2 quizzes at 10% each 20%
Report Briefing paper 40%

Required reading

Sport Funding and Finance, 2nd edition
Stewart, R 2016,
London: Routledge

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