Well, if sales are a measure of success in customer satisfaction (if not success in financial management of the operation), July numbers for the Yacht Club indicate the second highest sales in six years. Last year was the highest.

Management will tout this increased sales but suggest it needs to get a better handle on cost of sales. Management has been saying this about cost of sales for well over six months.

Unfortunately, while July sales this year were somewhat less that July sales last year, the cost of labor went up about $12,000 for the month. The net operations bottom line for July this year shows a profit of $18,021, compared with a $35,106 profit last year.

The problem is management keeps saying it needs to get a better handle on cost of sales, but when will that happen? As it now stands we continue to lose more money as sales increase.