by András Becsky, Ildikó Orbán Mrs. Tamás Dékán, Zoltán Bács & Adrienn Herczeg
This paper tends to present financing and operating questions of sports facilities. Infrastructure is very important for the sport businesses. Sports facilities and sports institutions, infrastructure development, and their legal, financial, accounting conditionality can be defined by the investors and the government (subsidies, taxes, etc.). Financial questions and IT background of facility management can be crucial for the enterprises interested in operating sports businesses. The paper focuses on these kinds of aspects of facility management based on practical examples.