TDABC在酒店客房服务成本管理的应用研究

发布时间：2018-06-13 17:21

本文选题：估时作业成本法 + 酒店客房　；参考：《湘潭大学》2017年硕士论文

【摘要】：我国酒店业随着经济的飞速发展也日渐繁荣,形成了一定规模并具有了一定竞争力,行业发展已经具备了丰富化、多样化的特点。供给方与需求方的不断扩大为酒店业的发展提供更为广阔的市场,同时也加剧了酒店业行业内的竞争。需求方要求的不断提高与新科技的快速更新不仅为酒店的经营管理提供了便利的条件,更对酒店的管理者提出了更高的要求。因此,如何利用新方法为酒店的管理者提供更为有效的信息,使得管理者做出更为有效的管理决策以提高酒店的整体竞争力是现在急需解决的重要问题之一。近几年来,估时作业成本法(下文简称TDABC)受到了学界与实业界的广泛关注,已经有众多学者对其在各行业的实际应用进行了研究。本文主要以酒店客房为研究对象,在前人的研究基础上对酒店客房服务成本管理中TDABC的应用进行研究分析,并通过J酒店的实证分析来说明TDABC在酒店客房服务成本管理中的必要性与可行性。TDABC作为ABC的改进方法,首先是简化了作业成本法的模型,以简便的分摊方式将成本分摊至各个成本对象,也能在成本对象或作业发生变化时及时更新作业模型;其次,实施TDABC可准确核算酒店客房各个成本对象的成本,有利于酒店产品的定价与营销;再次,实施TDABC可以对客户关系管理提供依据,针对不同客户的盈利性等各方面的因素来判断采用进去、维持还是放弃的营销策略;最后,在对酒店客房的闲置产能进行分析时,应从酒店客房的出租率及闲置率双重考虑闲置资源的性质,若出租率达到饱和,闲置率却较高,这一部分闲置资源要么扩大生产要么缩减产能投入,若出租率未达到饱和,则闲置资源可以作为战略性闲置资源。在TDABC的应用过程中应合理划分作业中心及作业,不可过细也不可过粗,可以及时发现漏洞,有效改进业务流程,然后根据TDABC应用的结果对现有客户进行有效管理并根据成本的相关信息积极开发新客户,最后对剩余产能进行合理的处置。我国酒店业竞争激烈,本文的应用研究无论是在理论还是实践上都有着一定的意义。
[Abstract]:With the rapid development of economy, the hotel industry of our country has become more and more prosperous, forming a certain scale and having certain competitiveness, and the development of the industry has the characteristics of richness and diversification. The continuous expansion of the supply side and the demand side provides a broader market for the development of the hotel industry, but also intensifies the competition in the hotel industry. The continuous improvement of the demand side and the rapid renewal of new technology not only provide convenient conditions for the management of the hotel, but also put forward higher requirements for the management of the hotel. Therefore, how to use the new method to provide more effective information for the hotel managers, so that the managers make more effective management decisions to improve the overall competitiveness of the hotel is one of the most important issues that need to be solved. In recent years, time-estimating activity-based costing (TDABC) has been paid more and more attention by academia and industry, and many scholars have studied its practical application in various industries. In this paper, the hotel rooms as the research object, on the basis of previous research on the hotel room service cost management in the application of TDABC research analysis, The necessity and feasibility of TDABC in the cost management of hotel room service. TDABC as an improved ABC method. Firstly, it simplifies the model of activity-based costing. It can also update the operation model in time when the cost object or activity changes. Secondly, the implementation of TDABC can accurately calculate the cost of each cost object of hotel guest room. Third, the implementation of TDABC can provide the basis for customer relationship management, according to the profitability of different customers and other factors to determine whether to adopt, maintain or give up the marketing strategy. In the analysis of the idle capacity of hotel rooms, we should consider the nature of idle resources from both the occupancy rate and idle rate of hotel rooms. If the occupancy rate reaches saturation, the idle rate will be higher. This part of the idle resources either expand production or reduce capacity input, if the rental rate is not saturated, idle resources can be used as strategic idle resources. In the process of application of TDABC, we should divide the operation center and operation reasonably, not be too detailed or too coarse, we can find the loopholes in time, and improve the business process effectively. Then according to the results of TDABC application, the existing customers are effectively managed and new customers are actively developed according to the relevant cost information. Finally, the remaining capacity is disposed reasonably. The competition of hotel industry in our country is fierce, the applied research of this paper has certain significance both in theory and practice.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F719.2;F715.5

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