估时作业成本法在Y酒店中的应用研究

发布时间：2018-02-11 04:20

  本文关键词： 估时作业成本法 酒店 客户盈利能力分析　出处：《沈阳农业大学》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,酒店行业也日益繁荣。酒店业的竞争也伴随市场规模的递增日益激烈,与此同时,消费群体也在不断提高他们对酒店服务的要求。近年来发展迅速的新科技和新思维在为酒店的管理形成便利的同时,也产生了极大的挑战。因此,酒店急需解决的问题便是如何利用新方法有效地管理酒店,并且在竞争日益激烈的环境里,为酒店的管理者提供更有价值的决策信息来提升酒店的核心竞争力。本文选择Y酒店为研究对象,将估时作业成本法应用到Y酒店的成本核算中,目的在于为酒店管理层深化酒店成本管理并制定有利于酒店可持续发展的经营策略提供数据支持。本文首先阐述了研究背景及研究的目的意义,并回顾了国内外关于估时作业成本法的相关文及理论及应用情况。接下来对估时作业成本法相关理论及概念进行了介绍,为估时作业成本法在Y酒店实际应用打下了理论基础。之后,详细介绍了 Y酒店的相关情况,包括酒店的基本情况和在成本管理中出现的问题,在对成本管理中存在的问题进行分析后,提出基于估时作业成本法设计出适用于Y酒店的成本核算体系并应用到Y酒店的成本核算中,以酒店最主要的利润来源客房业务为例,建立作业中心,对作业进行具体划分,计算并汇总成本动因率和成本对象的总成本。接下来对客户的盈利能力以及闲置成本进行具体分析,提出了改进成本管理现状的建议。最后,得出了对Y酒店应用估时作业成本法可以解决酒店成本管理中存在的一系列问题的这一结论。
[Abstract]:With the development of economy in our country, the hotel industry is becoming more and more prosperous. The competition of hotel industry is also accompanied by the increasing market size. At the same time, Consumer groups are also increasing their demand for hotel services. The rapid development of new technologies and new ideas in recent years has created great challenges while facilitating the management of hotels. The problem that hotels urgently need to solve is how to use new methods to manage their hotels effectively and in an increasingly competitive environment. In order to improve the core competitiveness of the hotel, this paper chooses Y Hotel as the research object and applies the time estimating activity costing method to the cost accounting of Y Hotel. The purpose of this paper is to provide data support for the hotel management to deepen the hotel cost management and to formulate the management strategy conducive to the sustainable development of the hotel. It also reviews the relevant articles, theories and applications of time estimating activity-based costing at home and abroad. Then, it introduces the related theories and concepts of time estimating activity-based costing. This paper lays a theoretical foundation for the practical application of activity-based costing in hotel Y. Then, it introduces the relevant situation of hotel Y in detail, including the basic situation of the hotel and the problems in cost management. After analyzing the problems in cost management, this paper puts forward a cost accounting system based on activity-based costing for hotel Y and applies it to the cost accounting of hotel Y, taking the hotel's main profit source, guest room business, as an example. Set up the activity center, divide the activity concretely, calculate and sum up the cost driver rate and the total cost of the cost object. Then carry on the concrete analysis to the customer's profitability and idle cost. Finally, this paper draws a conclusion that the ABC method can solve a series of problems in hotel cost management.
【学位授予单位】：沈阳农业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F719.2;F715.5
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本文编号：1502192