Research On Activity-based Cost Management Of JZL Traval Agency Based On Value Chain

With the rapid development of tourism,small and medium-sized travel agencies are facing an increasingly competitive environment,travel agencies to survive,the introduction of low-cost or even free travel products,low-cost competition makes small and medium-sized travel agency profits continue to decline,its survival and development Challenges,travel agencies face a very passive position in the competition.For this small and medium-sized travel agencies should strengthen the cost management,improve profitability.However,the traditional cost management is too much to consider the cost of the various links within the travel agency,while ignoring the relationship between the travel agency and the upstream and downstream value chain,this paper attempts to cost chain and activity-based cost management to control the cost of travel agents and optimization.This paper chooses JZL travel agency as an example,and puts forward the activity cost management based on value chain analysis.Based on the analysis of the external value chain and the internal value chain of the travel agency,the travel agency is regarded as a collection of operations,and the feasibility of applying the activity cost method to the accounting of travel agents is analyzed.Based on the travel chain and the value chain of the travel agency,the paper puts forward the idea and the steps of using the activity cost method to carry out cost accounting.At the same time,compared with the difference between the traditional cost method and the activity cost method,it is found that the application cost method can make up for the shortcomings of the traditional cost accounting to some extent,and it is more beneficial to control the product cost.Moreover,on this basis,the paper puts forward the specific measures for optimizing the value chain to control operational costs,which aims to optimize the value chains for similar travel agencies,in order to achieve a reference for cost control.