Applied Research Of Activity-based Costing In H Hotel

With the continuous development of China's economy,the hotel industry has gradually grown into a large-scale industry,Plays a great role in promoting the development of national economy.At the same time of rapid development,The hotel industry is also facing fierce market competition.At present,the cost accounting method of hotel industry in our country needs to consume more funds and less fine,Difficult to provide accurate cost information,Management services are not well provided.Activity-based costing can optimize the allocation of existing resources,Reduce the unnecessary costs of the enterprise,Enhance the efficiency of resource utilization,Increase business income,Improve the overall strength of the enterprise.So Study the application of activity-based costing in H Hotel for Perfecting H Hotel cost management system,It is of great practical significance to improve the market competitiveness of H hotel.This paper combines theory research with case study,First of all,the paper summarizes the relevant literatures about the application of activity-based costing in China and abroad in recent years.The traditional cost theory and activity-based costing theory are expounded in detail,and the two methods are compared.Then use the departmental and financial data in the H Hotel internship,This paper briefly introduces the present situation of H Hotel cost management and the problems in cost accounting process.The necessity and feasibility of implementing activity-based costing in H Hotel are analyzed.Finally,Design a reasonable hotel business costing system,Based on the cost data of H Hotel for 2016 years,the application of activity-based costing method was studied.Through the application of activity-based costing in H hotel,The following conclusions can be drawn:The application of activity-based costing can effectively improve the authenticity and accuracy of H hotel cost information,Avoid the traditional cost accounting method too simple,extensive defects,Help h hotel managers make more reasonable business decisions.At the same time,the application of activity-based costing can make the cost-flow process of H hotel be clearly demonstrated,Help H Hotel to control the cost from the source,Increase value-added cost efficiency,Reduce non value-added costs.The innovation of this paper is:To break the inertia of thinking of the activity-based costing method,which is commonly used in manufacturing enterprises,is introduced into the hotel industry,By using the traditional cost method and activity-based costing method,the cost object of H hotel is compared,pointed out that the H hotel in the current business process of the deficiencies,Some suggestions about the future management decision and cost control of H hotel are given.