作业成本法在YS酒店的应用研究

发布时间：2018-05-04 14:21

本文选题：作业成本法 + 成本动因　；参考：《东华大学》2017年硕士论文

【摘要】：伴随着我国经济的迅猛发展,商务活动日益频繁、旅游业也日渐兴旺,对酒店的需求随之增大。目前我国酒店注重过程的成本管理方式需要消耗较多的资金,成本管理水平依然较低,管理方法不够精细明确,不能清楚地反映成本的来源。传统的成本计算方法很难对关键数据进行决断。作业成本法能够有效的降低非增值作业的成本,增加资源的利用效率,优化资源配置。它能将现有资源进行归集分配,降低部分业务产生的不必要的成本费用,增加酒店营业收入,有助于提高我国酒店业的综合实力。因此,研究作业成本法在酒店的应用对于提高酒店现代成本管理水平和完善成本计算方法具有十分重要的现实意义。本文采用理论研究与案例研究相结合的方法,首先对作业成本法的国内外相关文献进行了梳理,介绍了作业成本法的有关理论并对案例所处的行业背景进行了分析。接着,通过对YS酒店走访调研得来的文字资料和成本数据的整理,分析了该酒店成本管理现状及存在的问题,探讨了作业成本法在YS酒店应用的必要性与可行性;在此基础上选取了YS酒店2015年相关的成本数据,从识别作业、确定资源动因、确定作业动因及成本对象总成本的计算,到客户盈利能力的分析,阐述了如何将作业成本法应用于YS酒店的经营管理中,最后提出了一些相关建议。本文研究结果发现:通过对YS酒店作业成本法的应用研究,得出实施作业成本法可以较好地解决酒店目前存在的成本核算不准确,成本管理过于表面化等问题。同时也能够很好地满足酒店成本控制的需要,有助于提升酒店的盈利能力,为酒店产品的合理定价提供强有力的支持。但需要注意的是,虽然酒店业应用作业成本法有一定优势,但必须因地制宜的结合每个酒店的实际情况实施。本文的研究贡献在于:把作业成本法这种先进的成本计算体系引入酒店业,通过运用作业成本法和传统成本计算方法对酒店成本进行计算和差异分析,指出了YS酒店现行客户群定价方面存在的问题,也在经营管理上给酒店管理者新的启发。同时文章研究内容较为完善,本文创造性的将现有很多同类文章忽视的康乐业务也进行了详细的计算与分析,保证了三星级酒店研究对象的完整性。
[Abstract]:With the rapid development of economy in China, business activities become more and more frequent, tourism is booming, and the demand for hotels is increasing. At present, the cost management of hotels in our country needs to consume more funds, the level of cost management is still low, the management method is not precise enough, and it can not clearly reflect the source of cost. Traditional costing methods are difficult to determine key data. Activity-Based costing (ABC) can effectively reduce the cost of non-value-added activities, increase the efficiency of resource utilization and optimize resource allocation. It can collect and distribute the existing resources, reduce the unnecessary cost of some business, increase the hotel revenue, and help to improve the comprehensive strength of the hotel industry in our country. Therefore, it is of great practical significance to study the application of ABC in hotel to improve the level of modern cost management and improve the method of cost calculation. This paper uses the method of combining the theory research with the case study, firstly combs the domestic and foreign literatures of activity-based costing, introduces the relevant theory of activity-based costing and analyzes the industry background of the case. Secondly, the paper analyzes the present situation and existing problems of the cost management of YS hotel, and discusses the necessity and feasibility of the application of activity-based costing in YS hotel through the collation of the text data and cost data obtained from the visiting and investigation of YS hotel. On this basis, the cost data of YS hotel in 2015 are selected, from identifying the activity, determining the resource driver, determining the total cost of the operating agent and cost object, to analyzing the profitability of the customer. This paper expounds how to apply activity-based costing to the management of YS hotel, and puts forward some relevant suggestions. The result of this paper is as follows: by studying the application of Activity-Based costing (ABC) in YS Hotel, it is concluded that Activity-Based costing (ABC) can solve the problems such as inaccurate cost accounting and over-superficial cost management. At the same time, it can also meet the needs of hotel cost control, help to enhance the profitability of the hotel, and provide strong support for reasonable pricing of hotel products. However, it should be noted that although the hotel industry has some advantages in applying Activity-based costing, it must be implemented in accordance with the actual situation of each hotel. The contribution of this paper lies in the introduction of activity-based costing (ABC), which is an advanced cost calculation system, into the hotel industry, and the calculation and analysis of hotel costs by means of Activity-based costing and traditional costing methods. This paper points out the problems existing in the pricing of YS hotel's current customer group, and gives new inspiration to the hotel manager in the management of YS hotel. At the same time, the research content of this article is relatively perfect, this article creatively calculates and analyzes Kang Le business which is ignored by many similar articles in order to ensure the integrity of the research object of three-star hotel.
【学位授予单位】：东华大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F719.2;F715.5

【参考文献】