Study On The Application Of TDABC In X Hotel Cost Management

With the rapid economic development,China’s catering industry is increasingly prosperous.The competition in the catering industry is also increasingly fierce with the increasing market size.Meanwhile,consumer groups have higher and higher requirements on the service of the catering industry.The rapid development of high-tech and new ideas continue to provide convenience for the restaurant industry,to create a great challenge.Therefore,for the catering industry,the urgent problem is how to use new methods to effectively manage the hotel,in the increasingly fierce competition environment to enhance the competitiveness of catering enterprises.This paper chooses X catering hotel as the research object and applies the time-driven activity-based costing method to the cost accounting of X hotel,aiming at providing data support for the hotel management to have an in-depth understanding of the hotel cost management and formulate business strategies conducive to the sustainable development of the hotel.This paper first describes the research background,research purpose and significance,and summarizes the relevant theoretical knowledge and practical application of time-driven activity-based costing at home and abroad.Next,I will introduce the theory overview of time-driven activity-based costing,laying a theoretical foundation for the practical application of time-driven activity-based costing in X hotel.After X hotel related are introduced,including the X hotel basic situation,the problems existing in the present situation of cost management and cost management,and the X hotel introduction time drive homework cost method to analyze the feasibility and necessity,then put forward application in X hotel time driving scheme design of homework cost method,and apply it to the X in the hotel.Set up the activity center in X hotel,divide the activity into specific parts,calculate the total cost of cost driver rate and cost object.Then it analyzes the profitability and idle cost of X hotel customers,and puts forward Suggestions to improve the current situation of cost management.Finally,it is concluded that the introduction of time-driven activity-based costing can solve a series of problems existing in the cost management of X hotel.