Operational back-end costs can be a pain, but they are a
necessary one, which we outline in a special golf course
just for them. Just beware of bunkers, rough and bad lies.
BY MIKE STETZ
There’s no such thing as an easy golf course.
Even miniature golf courses can frustrate,
what with those *&%$# windmills. Well, here’s
It’s a figurative course designed to highlight
the back-end operational costs that every golf
course faces, including health insurance, property taxes and human resources.
Each hole on this course is a line item on a
golf course’s chart of accounts. Each has a par.
And each — you better believe it — has hazards.
We call it “The Cabbage Club at Greenbacks”
because it’s all about money. And thankfully, it’s only a nine-hole course — because really, who wants to play this game longer than that? Certainly not the operators who deal with these issues to keep their courses humming, but would rather focus on revenue generation, course aes- thetics and even customer service. While some back-end operational issues seem static. Most are influenced by economic shifts, legislation and other trends. So get your clubs, tees and balance sheets, and let’s tee off.