Application Of Activity-based Costing In YS Hotel

With the rapid development of Chinese economy,tourism has become increasingly while higher demand for the hotel.Our hotel is currently focusing on the process of cost management mode needs a lot of money,at the same time the cost management level is still very low,management method is not clear and can not reflect the source of cost clearly.It is difficult to determine the key data by the traditional cost calculation method,so it needs to be optimized and improved,in order to effectively improve the cost management level of the hotel,and enrich the cost management method.Activity-based Costing can effectively reduce the cost of non value added operations,increase the efficiency of resource utilization and optimize the allocation of resources.It will be the collection of allocation of existing resources,reduce unnecessary costs generated by the part of the business,increase the income of the hotel business,help to improve the comprehensive strength of Chinese hotel industry.This paper uses the combination of theoretical research and case study method.First of all,summarize and analyze the relative theory on activity-based costing and relative empirical literatures at home and abroad and introduce the theory of Activity-based Costing and analyzes the industry background of the case.Then by visiting YS hotel,I get the first-hand information on cost data of the hotel cost management.And discuss the necessity of how to use Activity-based Costing in YS hotel.Based on that,choosing the relevant cost data from 2015 and analyzing how to apply the Activity-based Costing in YS hotel management.Finally,some suggestions are provided.The results of this paper found that the implementation of Activity-Based Costing method can solve the problem of inaccurate cost accounting and cost management is not delicacy.At the same time,it can well meet the needs of hotel cost control,help to enhance the profitability and reasonable price of hotel products.However,it should be noted that although the hotel industry application of operating cost method has many advantages,it must be adapted to the local conditions.The major contribution of this paper is as follows: by using of Activity-based Costing,compare with the traditional cost accounting method,giving hotel managers new inspiration in management.At the same time,the content is comprehensive.A lot of similar articles ignore the Recreation and Entertainment Department,the thesis also carried out detailed calculation and analysis to ensure the integrity of three-star hotel research.