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Research On The Cost Management Of A Express Hotel

Posted on:2020-07-18Degree:MasterType:Thesis
Country:ChinaCandidate:X H ZhuFull Text:PDF
GTID:2439330572983479Subject:Accounting
Abstract/Summary:PDF Full Text Request
Since the reform and opening up,China's economic take-off and great changes in social life,the improvement of people's living standards and the increase of per capita disposable income have made people not only satisfied with basic food and clothing,but also began to constantly improve their spiritual pursuit and go on vacation in line with the trend of development.At the same time,the prosperous economic activities have made commercial and official trans-regional communication activities more frequent,which has greatly stimulated the public's demand for hotel accommodation.China's hotel industry,especially cost-effective budget hotels,can not only meet the basic requirements of modern public accommodation conditions and quality,but also me(?)e affordable than high-end hotels.A Express Hotel is located in Qinhuangdao city.In recent years,the market competition is becoming increasingly fierce,and the tourism and accommodation industry is obviously becoming saturated.In order to increase the market share,A Express Hotel needs to establish a scientific and effective cost management system to improve its profitability.This article is divided into six parts,with A Express Hotel as the research object,its cost management is a comprehensive analysis and evaluation,find out problems,and puts forward corresponding countermeasures.The first part is the introduction,this paper expounds the research background and significance,research status at home and abroad,research contents and methods,and innovation point in this paper.The second part is the theoretical basis of thesis research,mainly including the basic theory of cost management,cost management of the hotel related concepts as well as the related concepts of homework cost method.The third part is a brief introduction to the research object of this paper A Express Hotel and an analysis of the present situation of cost management,analyses the cost of the hotel,elaborates on the material and energy consumption,labor costs in the total cost of the larger project management methods,finally explains the hotel adopts the current calculation method and calculation process.The fourth part is the cost for A Express Hotel management,analyzing the problems of the present problems of the hotel,including the overall cost management consciousness,backward management is not standard and cost accounting mode,etc.The fifth part is the cost for A Express Hotel management problems put forward countermeasures,this paper puts forward through strengthening the cost management consciousness,establish fine cost management idea,we will promote standardization of management and the improvement measures,such as homework cost method is adopted to improve the accounting in order to realize a more effective cost management,thereby increasing profits.The sixth part is the summary of this article.This article through to homework cost method in the express hotel rooms cost accounting and management model in the design,solve the problem such as the hotel cost accounting is not accurate,the homework cost method is further applied to a service-oriented enterprise cost management has opened up a new train of thought,for the cost management of the hotel industry to provide the reference and reference,has a certain guiding significance.
Keywords/Search Tags:Express hotel, Cost management, Activity-based costing calculation
PDF Full Text Request
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