价值链视角下旅游企业会计管理浅探

发布时间：2018-05-05 17:18

本文选题：企业会计管理 + 旅游企业　；参考：《财会通讯》2014年28期

【摘要】：正对于旅游企业而言,传统的会计管理过于强调了企业内部可计量的财务信息,而忽视了与企业经营密切相关的外部关系以及对企业经营同样重要的消费者满意度等非财务信息,这种固有的缺陷和问题已经不能适应社会环境的变化和提高企业核心竞争力的需要。在这种情况下,必须使用价值管理的理念来重新改造传统的旅游企业会计,即从价值链的视角探讨新时期下旅游企业会计管理的思路。在之前的研究中,屠红卫(2009)首次提出将价值链会
[Abstract]:For tourism enterprises, traditional accounting management places too much emphasis on quantifiable financial information within enterprises. While ignoring non-financial information, such as external relations closely related to business operations and consumer satisfaction, which are equally important to business operations, The inherent defects and problems can not adapt to the changes of social environment and the need to improve the core competitiveness of enterprises. In this case, we must use the concept of value management to re-reform the traditional tourism enterprise accounting, that is, from the perspective of the value chain to explore the new era of tourism enterprise accounting management ideas. In a previous study, Tu Hongwei 2009 first proposed that the value chain be
【作者单位】：黔南民族师范学院;
【分类号】：F590.66

【共引文献】