Application Of Activity-based Costing In Food And Beverage Cost Accounting Of SJ Hotel

In recent years,China's economic development level continues to improve,to a certain extent,to promote the hotel catering industry Show.Rapid development at the same time the pressure is also increasing,public money consumption containment,foreign high-end hotel catering brand entry and consumer demand is increasingly diversified,resulting in the domestic hotel catering revenue growth is slow.In such a situation,hotel catering enterprises want to improve their profitability,we need to strengthen internal management,to "reduce costs,increase profits" as the center,to develop a correct business strategy.SJ Hotel is a quasi-five-star hotel,its catering department cost structure in the indirect cost occupies the main position,the current use of the traditional manufacturing cost accounting methods can not provide accurate cost information for the scientific and effective decision-making of catering enterprises.This paper takes SJ hotel catering department as the research object,guided by the relevant theory of activity-based costing,through field research and literature review,studies how activity-based costing is applied to the cost accounting of SJ hotel catering department.In the course of the research,based on the cost data of SJ hotel catering department in 2018,this paper expounds the cost situation of SJ hotel catering department and the various problems in the process of cost accounting,and analyses the feasibility and necessity of implementing the activity-based costing method in SJ hotel catering department,and considers that SJ hotel catering department has the conditions to implement the activity-based costing method.On this basis,an activity-based costing system of SJ hotel catering department is constructed by choosing reasonable cost objects,identifying activity centers,allocating resources to activity storehouse and allocating activity-based costs to operation objects.Then,taking the two star dishes of Cordyceps sinensis stewed with fresh gongs and pickled bean curd with raw crab powder as an example,the activity-based costing method was used to calculate the cost.By comparing the cost data with the traditional manufacturing cost method,it is found that the activity-based costing method is more suitable than the traditional manufacturing cost method for the calculation of SJ hotel catering costs.The implementation of this method can improve the accuracy of SJ hotel catering costs,help to strengthen the cost management of SJ hotel catering department,and provide effective information support for managers' business decisions.Finally,in order to better apply the activity-based costing method to the cost accounting of SJ Hotel catering,relevant safeguard measures are put forward.