作业基础的本量利分析法在YP酒店客房的应用研究

发布时间：2018-03-19 01:03

本文选题：作业基础的本量利　切入点：成本管理　出处：《江苏科技大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着我国经济的发展与对外开放的步伐加快,我国酒店客房业在第三产业中占据了越来越重要的位置。有人称酒店客房业是管理难度最大的行业之一,因为酒店客房业在蓬勃发展的同时,其也面临着消费者需求转化的挑战及外资品牌酒店共同倾轧我国酒店客房市场的影响。原本的传统成本核算与管理方法在如今的酒店成本管理领域越来越显示出局限性。面对如今机遇和挑战并存的局面,酒店采用科学的成本管理方法就越发显得迫切。管理会计中的作业成本法、本量利分析法作为新型的成本管理方法在国内外得到了广泛的应用,而作业基础的本量利分析法毫无疑问是一种系统科学的成本管理方法。国内外学者也致力于先进的成本管理方法的应用性研究及推广,并且在企业的实际运用中逐渐检验方法的优越性和科学性。本文主要采用了案例研究法,选取某个旅游城市的中等酒店YP酒店客房作为研究对象。本文在对酒店客房业普遍面临的机遇与问题进行分析,在阐述作业基础本量利分析法的相关理论之后,对YP酒店客房的成本管理现状进行分析,引出YP酒店采用作业基础本量利分析的必要性。对YP酒店客房进行作业分析之后,对酒店客房进行资源—作业—产品进行分析,得出了每项客房服务作业单位长期变动成本的情况。其中YP酒店客房按预定行为模式分类为:散客房、会议客房、协议客房及团购客房。根据YP酒店客房的短期变动成本、长期变动成本、固定成本和客房销量之间的内在联系进行不同类型客房销售量的盈亏平衡分析,以及客房作业量的盈亏平衡分析。酒店管理者根据客房销售情况的量化指标得出不同类型客房的经营安全程度,使得客房管理者能够科学地经营决策。本文最后强调YP酒店客房实施作业基础的本量利分析方法应注意的问题。本文有效地检验了作业基础本量利分析法在酒店客房服务业应用的有效性,为其他服务行业借鉴该方法实行成本管理和经营决策提供了借鉴意义。
[Abstract]:With the development of China's economy and the acceleration of the pace of opening to the outside world, the hotel room industry in China has occupied a more and more important position in the tertiary industry. Some people say that the hotel room industry is one of the most difficult industries to manage. Because the hotel room industry is booming at the same time, It also faces the challenge of the transformation of consumer demand and the influence of foreign brand hotels in the hotel room market in China. The traditional cost accounting and management methods are more and more obvious in the field of hotel cost management. Limitations. In the face of both opportunities and challenges, It is more and more urgent for hotels to adopt scientific cost management methods. Activity-Based costing (ABC), as a new cost management method, has been widely used at home and abroad. The cost-benefit analysis based on activity is undoubtedly a systematic and scientific method of cost management. Scholars at home and abroad are also committed to the application of advanced cost management research and promotion. And in the actual application of the enterprise gradually test the superiority and scientificalness of the method. In this paper, we analyze the opportunities and problems that the hotel room industry generally faces, and then explain the relevant theory of the basic cost-profit analysis method of operation, and select the YP hotel rooms of a tourist city as the research object. This paper analyzes the current situation of cost management of YP hotel guest room, and leads to the necessity of YP hotel adopting activity-based cost-benefit analysis. After the operational analysis of YP hotel guest room, the resource-activity-product analysis of hotel guest room is carried out. The long-term variable cost of each guest room service unit is obtained. According to the reservation behavior model, YP hotel rooms are classified as scattered rooms, conference rooms, agreed rooms and group purchase rooms. According to the short-term change cost of YP hotel rooms, The relationship between long-term variable cost, fixed cost and guest room sales volume is analyzed by means of break-even analysis of different types of room sales. As well as the break-even analysis of room work volume. According to the quantitative index of room sales, hotel managers can get the degree of operation safety of different types of guest rooms. Finally, the paper emphasizes the problems that should be paid attention to in the cost-benefit analysis method of YP hotel room implementation. This paper effectively tests the operation basis cost-benefit analysis method in the hotel. The effectiveness of room service applications, It provides reference for other service industries to use this method for cost management and management decision.
【学位授予单位】：江苏科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F715.5;F719.2

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