Font Size: a A A

Research On The Chinese Commercial Fitness Club Strategic Cost Management On The Basis Of Activity-based Management

Posted on:2012-12-06Degree:DoctorType:Dissertation
Country:ChinaCandidate:B Y XiaFull Text:PDF
GTID:1117330335461378Subject:Humanities and sociology
Abstract/Summary:PDF Full Text Request
The commercial fitness clubs satisfy the fitness, leisure and entertainment needs of people in modern society, and in recent years, the commercial fitness clubs had a rapid development.However, that also brings intense competition, serious homogenization problems, and price war becomes the main competition method between the clubs. Reducing operating costs is viewed as the common pursuit of the commercial fitness clubs, but traditional cost management approach that allows enterprises have cost projections are not exactly, difficult to control, which causes quality decline of service, damaged customer value, the customer high turnover rate, and finally a vicious business circle. The reason is that managers did not adjust themselves to the external economic environment, and lack the concept of cost management. Through the analysis of fitness club costs, companies must adapt to the development, bring strategic cost management in its cost management. This research analyzes the activity of the commercial fitness club, and makes clear of resource consumption motivation and employing strategic positioning analysis, the political, economic, demographic, social and cultural analysis and the fitness of industrial development, combined with the internal environment, competitors, product life cycle analysis, according to the situation where the club is located, select the low-cost strategy, respectively, the difference of strategy or gathering strategy. Using value chain analysis and cost driver analysis of enterprise cost and management, it finally establishes the strategic balance scorecard evaluation system to assess the effect of cost management, ensuring strategic cost management goals of the company.
Keywords/Search Tags:activity-based management, strategic cost management, cost motivation, value chain analysis
PDF Full Text Request
Related items