成立童婴游泳馆商业计划书目 录一、项目介绍······································3项目名称··········································3项目概述··········································3项目背景··········································3项目进展··········································4二、产品服务······································4第一阶段··········································4第二阶段··········································5三、市场分析······································5市场现状及竞争状况································5童婴游泳俱乐部的目标市场和人群····················6竞争分析··········································7四、营销战略······································9原始资本积累阶段··································9品牌战略阶段······································12多元化进展阶段····································14五、财务项目······································15固定成本··········································17变动成本··········································17职工薪酬··········································18服务项目收费表····································18财务分析·····································...