【作者】 夏冰月；

【导师】 肖淑红；

【作者基本信息】 北京体育大学 ， 体育人文社会学， 2011， 博士

【摘要】 我国商业健身俱乐部的出现满足了人们在现代社会强身健体,休闲娱乐的需求,因此,近年来我国商业健身俱乐部的发展迅速,但是同时也带来了竞争激烈,同质化现象严重的问题,价格战成为俱乐部之间竞争的主要方法。降低企业运营成本成为商业健身俱乐部的共同追求,但是传统的成本管理方法使得企业出现成本预测不到位,成本支出不易控制,成本核算不准确的问题,导致企业短期行为明显,服务质量下降,顾客价值受损,顾客流失率高,企业经营进入恶性循环。其原因在于企业的管理者未能与外在经济环境相适应,管理者成本管理观念不足,管理方式落后。通过对健身俱乐部的筹建和运营成本的分析,企业必须顺应发展采用战略成本管理对其成本进行管理,本文结合了作业基础管理的思想,对商业健身俱乐部的作业进行了分析,理清资源消耗的动因,在此基础上应用战略成本管理体系,对我国商业健身俱乐部进行了外部和内部环境相结合的战略定位分析,从对我国政治,经济,人口,社会文化分析及健身产业发展状况分析入手,结合企业内部环境,竞争对手,产品生命周期的分析,根据我国商业俱乐部所处城市发展情况,进而分别选择低成本战略,差异化战略或集聚战略。利用价值链分析和成本动因分析对企业成本进行分析和管理,最后选择平衡记分卡评价体系对战略成本管理的效果进行评估,从而确保企业战略成本管理目标的实现。更多还原

【Abstract】 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.更多还原