【摘要】 资源闲置的现象存在于体育场馆的经营过程中,并影响着体育场馆的经营业绩。因此,对体育场馆的闲置资源成本进行计量有着重要的意义。运用作业成本的理念,对体育场馆的闲置资源成本进行识别,建立了闲置资源成本的计量模型,并分析了函数变化的趋势。更多还原

【Abstract】 Unused resource occurred in the course of gymnasium management,and influenced the management achievement of gymnasium.Therefore,It is significant to calculates the unused resource cost of gumnasium.Based on the theory of the activity-based costing,the unused resource cost was precisely identified in this paper and the cost mathematical model of the gym was established.At the same time the trend of the cost function was analyzed.更多还原