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[BrunswickDawg]

All easy enough to figure out. The somewhat challenging part is figuring out how much of the SEC TV contract is attributable to baseball. Obviously the vast majority of it is football and men's basketball. If you just allocated it by eyeballs for a 30 minute session, that would probably overstate the value of the other sports, but that would give you an upper level number to work off of. Another somewhat challenging part will be how athletic department overhead is allocated among the different sports. Or at least, challenging to figure out a way to allocate it in a way that somewhat reflects reality.

It'd be interesting to see, but I suspect the athletic department doesn't want to emphasize the difference between baseball and other non-revenue sports.

If you could get viewer data on all sports you could almost do allocation by eyeballs - basketball, baseball, tennis, volleyball, and soccer are all on SECN, plus the golf and T&F championships. But, I think that would shortchange smaller programs unfairly.
Athletic Dept overhead could be allocated by # of athletes. Divide overhead by total # of athletes, then allocate to each program by number of players on the roster. I wouldn't recommend budgeting for our sports this way, but it would give a clear picture of costs and revenues.

[Johnson85]

If you could get viewer data on all sports you could almost do allocation by eyeballs - basketball, baseball, tennis, volleyball, and soccer are all on SECN, plus the golf and T&F championships. But, I think that would shortchange smaller programs unfairly.

I would have thought the exact opposite. Football and basketball are either in prime time or at least in competitive time slots. The rest is essentially filler. You have a small number of devoted fans and then a small number of viewers that just don't have anything else to watch and would just as likely watch football or basketball reruns as volleyball or whatever. Maybe I'm thinking about that backwards. Or maybe a viewer is a viewer for advertising and a viewer at 2am on Tuesday is worth the same as a viewer at 7pm on Saturday night.

Athletic Dept overhead could be allocated by # of athletes. Divide overhead by total # of athletes, then allocate to each program by number of players on the roster. I wouldn't recommend budgeting for our sports this way, but it would give a clear picture of costs and revenues.

I thought about # of athletes, but also thought maybe number of games/matches is important. Or maybe direct costs for a sport are a good indication of how G&A should be allocated (so football would get the lion's share). Really hard to make a guess without knowing how responsibilities are divided up. If one person does logistics/travel for several programs, then the number of travel games is a big deal. If each sport has their own logistics person, then they are already getting that as a direct charge, and number of games isn't as important.

[BrunswickDawg]

I would have thought the exact opposite. Football and basketball are either in prime time or at least in competitive time slots. The rest is essentially filler. You have a small number of devoted fans and then a small number of viewers that just don't have anything else to watch and would just as likely watch football or basketball reruns as volleyball or whatever. Maybe I'm thinking about that backwards. Or maybe a viewer is a viewer for advertising and a viewer at 2am on Tuesday is worth the same as a viewer at 7pm on Saturday night.


I thought about # of athletes, but also thought maybe number of games/matches is important. Or maybe direct costs for a sport are a good indication of how G&A should be allocated (so football would get the lion's share). Really hard to make a guess without knowing how responsibilities are divided up. If one person does logistics/travel for several programs, then the number of travel games is a big deal. If each sport has their own logistics person, then they are already getting that as a direct charge, and number of games isn't as important.

You and I must deal with similar budget details at work LOL

[Johnson85]

You and I must deal with similar budget details at work LOL

Ha, actually, what really got me into the details was when I was asked to start fill out a time sheet charging my time to different budgets because they wanted to get more granular in their cost accounting. People were already bitching about overhead assigned to them and the thought of people bitching about how much time was charged to their budget by different G&A employees was pretty good motivation to come up with and pitch some different allocation methods that were "good enough" and that didn't require time sheets.