What is the single biggest expense in a golf operations budget?

In a golf operations budget, payroll is typically the single biggest expense. This encompasses salaries, wages, benefits, and taxes associated with the staff working in various capacities, such as management, coaching, maintenance, and customer service. Given that a golf course relies on a diverse team to maintain operations, provide quality service, and ensure a positive experience for golfers, labor costs inherently represent a significant portion of the overall budget.

Marketing expenses, while important for attracting new customers and retaining existing ones, generally do not surpass the costs associated with staffing. Similarly, equipment costs are critical for maintaining the functionality of the golf courses, but once again, they tend to be lower than payroll in terms of total expenditure. Lastly, facility maintenance is essential for keeping the course and the clubhouse in good condition, yet the expense tied to human resources remains higher, as they are involved in both operational aspects and customer relations, leading to an overall higher cost impact on the budget.