本文選題：估時(shí)作業(yè)成本法 + 酒店客房��； 參考：《湘潭大學(xué)》2017年碩士論文

【摘要】：我國酒店業(yè)隨著經(jīng)濟(jì)的飛速發(fā)展也日漸繁榮,形成了一定規(guī)模并具有了一定競(jìng)爭(zhēng)力,行業(yè)發(fā)展已經(jīng)具備了豐富化、多樣化的特點(diǎn)。供給方與需求方的不斷擴(kuò)大為酒店業(yè)的發(fā)展提供更為廣闊的市場(chǎng),同時(shí)也加劇了酒店業(yè)行業(yè)內(nèi)的競(jìng)爭(zhēng)。需求方要求的不斷提高與新科技的快速更新不僅為酒店的經(jīng)營管理提供了便利的條件,更對(duì)酒店的管理者提出了更高的要求。因此,如何利用新方法為酒店的管理者提供更為有效的信息,使得管理者做出更為有效的管理決策以提高酒店的整體競(jìng)爭(zhēng)力是現(xiàn)在急需解決的重要問題之一。近幾年來,估時(shí)作業(yè)成本法(下文簡(jiǎn)稱TDABC)受到了學(xué)界與實(shí)業(yè)界的廣泛關(guān)注,已經(jīng)有眾多學(xué)者對(duì)其在各行業(yè)的實(shí)際應(yīng)用進(jìn)行了研究。本文主要以酒店客房為研究對(duì)象,在前人的研究基礎(chǔ)上對(duì)酒店客房服務(wù)成本管理中TDABC的應(yīng)用進(jìn)行研究分析,并通過J酒店的實(shí)證分析來說明TDABC在酒店客房服務(wù)成本管理中的必要性與可行性。TDABC作為ABC的改進(jìn)方法,首先是簡(jiǎn)化了作業(yè)成本法的模型,以簡(jiǎn)便的分?jǐn)偡绞綄⒊杀痉謹(jǐn)傊粮鱾�(gè)成本對(duì)象,也能在成本對(duì)象或作業(yè)發(fā)生變化時(shí)及時(shí)更新作業(yè)模型;其次,實(shí)施TDABC可準(zhǔn)確核算酒店客房各個(gè)成本對(duì)象的成本,有利于酒店產(chǎn)品的定價(jià)與營銷;再次,實(shí)施TDABC可以對(duì)客戶關(guān)系管理提供依據(jù),針對(duì)不同客戶的盈利性等各方面的因素來判斷采用進(jìn)去、維持還是放棄的營銷策略;最后,在對(duì)酒店客房的閑置產(chǎn)能進(jìn)行分析時(shí),應(yīng)從酒店客房的出租率及閑置率雙重考慮閑置資源的性質(zhì),若出租率達(dá)到飽和,閑置率卻較高,這一部分閑置資源要么擴(kuò)大生產(chǎn)要么縮減產(chǎn)能投入,若出租率未達(dá)到飽和,則閑置資源可以作為戰(zhàn)略性閑置資源。在TDABC的應(yīng)用過程中應(yīng)合理劃分作業(yè)中心及作業(yè),不可過細(xì)也不可過粗,可以及時(shí)發(fā)現(xiàn)漏洞,有效改進(jìn)業(yè)務(wù)流程,然后根據(jù)TDABC應(yīng)用的結(jié)果對(duì)現(xiàn)有客戶進(jìn)行有效管理并根據(jù)成本的相關(guān)信息積極開發(fā)新客戶,最后對(duì)剩余產(chǎn)能進(jìn)行合理的處置。我國酒店業(yè)競(jìng)爭(zhēng)激烈,本文的應(yīng)用研究無論是在理論還是實(shí)踐上都有著一定的意義。
[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.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F719.2;F715.5

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