Research On The Cost-Volume-Profit Analysis Tools In Travel Enterprises

The most important problem of cost-volume-profit analysis tools in the practical application of enterprises is the division of cost attributes.Firstly,this paper solves the problem of cost attribution of travel agency enterprises.That is to say,according to the cost attribution analysis method,the cost of travel agency enterprises is divided into variable cost,fixed cost and mixed cost.In the specific decomposition,this paper will sum up the costs directly related to the tourism team business as variable costs,and the costs not directly related to the tourism team as fixed costs.The mixed cost which can not be directly divided into variable cost and fixed cost is calculated by regression analysis.The break-even point of tourism enterprises is calculated on the basis of cost decomposition.The results of calculation are verified by the actual data.It is found that the error rate of more than 20% will be generated when the sales fluctuation of the product line with high unit price is large.Therefore,it is suggested that the break-even points should be calculated separately according to the specific product line or region,so as to ensure that the error deviation value of the calculated results is about 5%.Only in this way can we provide a more reliable data support for the management when making business decisions and truly provide services for the operation and management of the company.As there are few cases of the application of cost-volume-profit analysis tools in tourism enterprises,this paper also hopes to provide reference and thinking for the wide application of this tool in tourism enterprises.