Research On The Cost Control Of Hotel S Based On Activity-Based Costing

As China's internationalization process continues to accelerate,the people's material and spiritual life are constantly improving.The large-scale events attracting worldwide attention have brought very good opportunities to the development of China's tourism industry.The development of tourism has also led to the booming of the hotel industry.China's hotel industry in the number and scale of efficiency have maintained rapid development trend,but this trend will not continue.In recent years,China's hotel industry is facing major challenges from the diverse needs of consumers and from domestic and international market competition pressure.Based on the background,this paper chooses the cost of Hotel S as the research object.Firstly,we demonstrate the current cost management situation of Hotel S and present the existing problem.Then the new cost accounting system based on ABC is established.To sum up,the research content of this paper is mainly arranged as following:First of all,by collecting the existing research literature on cost control related of hotel industry,we find out the appropriate research method—activity-based costing theory.Secondly,the research related on cost control theory was reviewed,such as cost control theory,activity-based costing(ABC)theory,and strategic cost theory and so on.Thirdly,we analyze of the cost accounting situation of Hotel S based on the ABC method.Finally,this research summarizes the cost control problems and puts forward improvement and suggestions for Hotel S.To sum up,the evaluation results can help managers to clarify cost control in the qualitative and quantitative factors and provide effective guidance for managers to control cost at the same time.This research will play an important role in enhancing the competitiveness of hotels and improving the enterprise's overall strength.