本文關(guān)鍵詞： 估時作業(yè)成本法 酒店 客戶盈利能力分析　出處：《沈陽農(nóng)業(yè)大學》2017年碩士論文　論文類型：學位論文

【摘要】：隨著我國經(jīng)濟的發(fā)展,酒店行業(yè)也日益繁榮。酒店業(yè)的競爭也伴隨市場規(guī)模的遞增日益激烈,與此同時,消費群體也在不斷提高他們對酒店服務的要求。近年來發(fā)展迅速的新科技和新思維在為酒店的管理形成便利的同時,也產(chǎn)生了極大的挑戰(zhàn)。因此,酒店急需解決的問題便是如何利用新方法有效地管理酒店,并且在競爭日益激烈的環(huán)境里,為酒店的管理者提供更有價值的決策信息來提升酒店的核心競爭力。本文選擇Y酒店為研究對象,將估時作業(yè)成本法應用到Y(jié)酒店的成本核算中,目的在于為酒店管理層深化酒店成本管理并制定有利于酒店可持續(xù)發(fā)展的經(jīng)營策略提供數(shù)據(jù)支持。本文首先闡述了研究背景及研究的目的意義,并回顧了國內(nèi)外關(guān)于估時作業(yè)成本法的相關(guān)文及理論及應用情況。接下來對估時作業(yè)成本法相關(guān)理論及概念進行了介紹,為估時作業(yè)成本法在Y酒店實際應用打下了理論基礎(chǔ)。之后,詳細介紹了 Y酒店的相關(guān)情況,包括酒店的基本情況和在成本管理中出現(xiàn)的問題,在對成本管理中存在的問題進行分析后,提出基于估時作業(yè)成本法設(shè)計出適用于Y酒店的成本核算體系并應用到Y(jié)酒店的成本核算中,以酒店最主要的利潤來源客房業(yè)務為例,建立作業(yè)中心,對作業(yè)進行具體劃分,計算并匯總成本動因率和成本對象的總成本。接下來對客戶的盈利能力以及閑置成本進行具體分析,提出了改進成本管理現(xiàn)狀的建議。最后,得出了對Y酒店應用估時作業(yè)成本法可以解決酒店成本管理中存在的一系列問題的這一結(jié)論。
[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.
【學位授予單位】：沈陽農(nóng)業(yè)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F719.2;F715.5
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本文編號：1502192