TDABC In The Hotel Room Service Cost Management Application Research

With the rapid development of the economy,the hotel industry in our country has become prosperous,formed a certain scale,and had a certain competitiveness,and had enriched and diversified characteristics.With the expanding of supply side and demand side provide a broader market for the development of the hotel industry,it also intensifies competition in the industry.The continuous improvement of the demand side and the rapid update of new technology not only provide convenient conditions for the hotel management,but also put forward higher requirements for the hotel managers.Therefore,how to use the new method for hotel managers to provide more effective information,so that managers make more effective management decisions to improve the overall competitiveness of the hotel is one of the important problems we should solve urgently.In recent years,time-driven activity-based costing(hereinafter referred to as TDABC)has received extensive attention from the academic and industrial managers,and many scholars have studied its practical application in various industries.This paper mainly concentrate on the hotel as the research object,the application research and analysis on the basis of previous research of hotel room service TDABC management,and to illustrate the necessity and feasibility of TDABC in the cost management of hotel room service through the empirical analysis of the Hotel J.TDABC as the improved method of ABC,it first simplify the ABC model,so as to share the simple ways to allocate cost to each cost object,also update the operation model in the cost object or job change;secondly,TDABC can accurately calculate the cost of each hotel cost object,pricing and marketing to the hotel product;thirdly,TDABC can provide the basis for customer relationship management,according to various factors such as different customer profitability to judge by in,or give up the maintenance of marketing strategy;the most,in the analysis of the hotel rooms of spare capacity,property rental rate and the rate of idle from the hotel room resources double take,if the rental rate is saturated,idle rate is high,this part of the idle resources or expand or shrink production If the occupancy rate is not saturated,the idle resources can be used as strategic idle resources.Should be a reasonable division of work center and work in the TDABC application process,can not be too small nor too coarse,can find loopholes timely,improve business processes,and then according to the results of the TDABC application for existing customers to effectively manage and develop new customers according to the related information of cost,the reasonable disposition of the remaining production capacity.With the fierce competition of hotel industry in our country,the application research of this paper has some significance both in theory and practice.