Study On The Application Of Abc In NY Hotel

With the rapid development of China's economy and the prosperity of the economic market,the business demand for the hotel has also increased.At present,the cost management level of our hotel is very low,which belongs to the low level management level.The traditional cost calculation method is very difficult to decide the key data,and people's demand for adopting the new method is more and more intense.Activity-based costing management is favored by managers with its reasonable cost calculation and more systematic and scientific management mode.Cost management is a new management method in foreign countries has been widely used,the advantages of activity-based cost management is more and more recognized by people,China's academic and practical circles also accelerated the application of research and extension of activity-based costing and activity-based cost management.In this paper,a combination of theoretical research and case study is applied.First,the related literature on activity based costing is reviewed,and the theory of activity-based costing is introduced,and the industry background of the case is analyzed.Then,through the text data and cost data collected from the NY Hotel,the present situation and problems of the hotel cost management are analyzed.On this basis,the relevant cost data of NY hotel in 2017 and January 2018 were selected,and the cost of each customer was identified from the identification of operation,the determination of resource drivers,the determination of operation motivation and the total cost object of cost.After using the ABC collection customer cost analysis,customer profitability,and customer profitability index,customer cost and customer income have been analyzed,and according to the analysis results were compared with the traditional profit,gives each kind of customer management strategy proposal.Finally,in order to use the activity-based costing(ABC)method,it can be better applied to the profitability analysis of the NY Hotel,and put forward the suggestion of the guarantee.This study will help the hotel enterprises in the fierce competition is beneficial to control the cost effectively,reduce customer service costs,at the same time,through the activity cost method for the analysis of profitability,will more accurately identify the enterprise of high value-added key customers,provide more personalized and differentiated service thus,to maintain customer loyalty,improve the core competitive power of the hotel,the hotel enterprises to better achieve business objectives,and sustainable development.