Considerations

Due to budget cutbacks, colleges and universities across the country are struggling to cut expenses. Frequent casualties of these money$-$

saving decisions are organized sports teams. Suppose a fictional college, West Tennessee State $($WTS$),$ identified three teams to

eliminate in its effort to cut costs: men's lacrosse, women's softball, and men's diving. A summary of each sport's annual revenue and

costs follows:

The combined net loss from these three programs is $$582,000.$

Required:

If the three programs were eliminated, do you think WTS would see an immediate improvement in its bottom line? Why or why not?

Determine whether each individual line item would be completely eliminated, partially eliminated, or not eliminated. Label the items

as avoidable, partially avoidable, or unavoidable, and explain any assumptions you made in determining the classification.

Research actual examples of colleges or universities that have eliminated sports programs. List five that have eliminated sports teams

in the past three years and identify which teams were eliminated.

Major sports such as men's football and basketball are seldom, if ever, eliminated even though they generally have the highest dollar

amount of expenses. Why are these sports retained? What other factors could affect which teams are eliminated?

Choose one of the institutions identified in requirement $3$ to investigate in more detail. For that college or university, discuss the

factors that led to its choice$($s$),$ the anticipated impact on direct participants $($coaches$,$ athletes, etc.$),$ and the total amount of savings

expected. Also include reactions from the student body and the local and college communities.