The purpose of this study are to investigate the reasonable maintenance expense of golf course according to the size and management system of each golf course. The maintenance cost per hole per golfer of 29 golf courses and the maintenance cost for items and locations of 8 golf courses were analyzed. 1. As golfers per hole increased, maintenance cost per hole per golfer decreased. 2. The decisive cost factors for maintenance cost of golf course are the number of annual golfers, the total course size, the management system, and automation of course facilities. 3. Maintenance cost of golf courses contained the landscaping areas except for building and parking lots is $869^{}/_{m^2}$ Korean won. 4. Average maintenance cost of 8 golf courses is $44,325,000^{}/_{hole}$. 5. Labor cost marked the largest portion in the total cost. Among the items of labor cost, repair cost for green ball mark was the highest with the ratio of 26%(4,163,000). 6. Material cost for Fairways which reaches 30% of the total area was composed of $22%{sim}44%$ of the total cost of materials. Cost of imported fertilizers, pestcides for insects and diseases, and sands for top dressing was the highest. 7. Material cost for Green which reaches 2% of the total area was composed of $28%{sim}36%$ of the total cost. Cost of imported products such as particle-shaped fertilizers, micro mineral fertilizers, and soil conditioners was the highest. 8. There is no difference in cost between chemical fertilizers and the environmentally friendly fertilizers even if environmentally friendly fertilizers using microorganism or chitosan materials are also expensive.