旅游企业成本控制问题探讨

发布时间：2018-04-04 20:12

本文选题：旅游企业　切入点：成本控制　出处：《财会通讯》2014年26期

【摘要】：正一、企业成本控制概述成本控制是企业在激烈市场竞争中降低价格,提高竞争力的重要源泉,而且符合国家节能减排的长期目标,因此,越来越多的学者开始意识到成本控制对于企业科学管理的重要性。就旅游企业而言,其成本主要包括人工成本、投资成本、能源成本、餐饮成本、商品成本、洗涤成本以及旅游企业的管理费用,这些成本与企业的服务质量密切相关,如果一味地降低成本,必然会影响消费者的体验和感觉,从而影响旅游企业的市场竞争力。旅游企业成本控
[Abstract]:First, cost control is an important source for enterprises to reduce prices and improve competitiveness in the fierce market competition, and is in line with the long-term goal of energy saving and emission reduction.More and more scholars begin to realize the importance of cost control to the scientific management of enterprises.As far as tourism enterprises are concerned, their costs mainly include labor costs, investment costs, energy costs, food and beverage costs, commodity costs, washing costs and management costs of tourism enterprises, which are closely related to the service quality of the enterprises.If the cost is reduced blindly, it will inevitably affect the experience and feeling of consumers, thus affecting the market competitiveness of tourism enterprises.Cost control of tourism enterprises
【作者单位】：信阳师范学院;
【基金】：河南省社科规划项目“河南省旅游产业竞争力与旅游发展研究”(编号:2013BJJ066)的阶段性研究成果
【分类号】：F590.66

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