本文選題：作業(yè)成本法 + 成本動因�。� 參考：《東華大學》2017年碩士論文

【摘要】：伴隨著我國經(jīng)濟的迅猛發(fā)展,商務活動日益頻繁、旅游業(yè)也日漸興旺,對酒店的需求隨之增大。目前我國酒店注重過程的成本管理方式需要消耗較多的資金,成本管理水平依然較低,管理方法不夠精細明確,不能清楚地反映成本的來源。傳統(tǒng)的成本計算方法很難對關(guān)鍵數(shù)據(jù)進行決斷。作業(yè)成本法能夠有效的降低非增值作業(yè)的成本,增加資源的利用效率,優(yōu)化資源配置。它能將現(xiàn)有資源進行歸集分配,降低部分業(yè)務產(chǎn)生的不必要的成本費用,增加酒店營業(yè)收入,有助于提高我國酒店業(yè)的綜合實力。因此,研究作業(yè)成本法在酒店的應用對于提高酒店現(xiàn)代成本管理水平和完善成本計算方法具有十分重要的現(xiàn)實意義。本文采用理論研究與案例研究相結(jié)合的方法,首先對作業(yè)成本法的國內(nèi)外相關(guān)文獻進行了梳理,介紹了作業(yè)成本法的有關(guān)理論并對案例所處的行業(yè)背景進行了分析。接著,通過對YS酒店走訪調(diào)研得來的文字資料和成本數(shù)據(jù)的整理,分析了該酒店成本管理現(xiàn)狀及存在的問題,探討了作業(yè)成本法在YS酒店應用的必要性與可行性;在此基礎(chǔ)上選取了YS酒店2015年相關(guān)的成本數(shù)據(jù),從識別作業(yè)、確定資源動因、確定作業(yè)動因及成本對象總成本的計算,到客戶盈利能力的分析,闡述了如何將作業(yè)成本法應用于YS酒店的經(jīng)營管理中,最后提出了一些相關(guān)建議。本文研究結(jié)果發(fā)現(xiàn):通過對YS酒店作業(yè)成本法的應用研究,得出實施作業(yè)成本法可以較好地解決酒店目前存在的成本核算不準確,成本管理過于表面化等問題。同時也能夠很好地滿足酒店成本控制的需要,有助于提升酒店的盈利能力,為酒店產(chǎn)品的合理定價提供強有力的支持。但需要注意的是,雖然酒店業(yè)應用作業(yè)成本法有一定優(yōu)勢,但必須因地制宜的結(jié)合每個酒店的實際情況實施。本文的研究貢獻在于:把作業(yè)成本法這種先進的成本計算體系引入酒店業(yè),通過運用作業(yè)成本法和傳統(tǒng)成本計算方法對酒店成本進行計算和差異分析,指出了YS酒店現(xiàn)行客戶群定價方面存在的問題,也在經(jīng)營管理上給酒店管理者新的啟發(fā)。同時文章研究內(nèi)容較為完善,本文創(chuàng)造性的將現(xiàn)有很多同類文章忽視的康樂業(yè)務也進行了詳細的計算與分析,保證了三星級酒店研究對象的完整性。
[Abstract]:With the rapid development of economy in China, business activities become more and more frequent, tourism is booming, and the demand for hotels is increasing. At present, the cost management of hotels in our country needs to consume more funds, the level of cost management is still low, the management method is not precise enough, and it can not clearly reflect the source of cost. Traditional costing methods are difficult to determine key data. Activity-Based costing (ABC) can effectively reduce the cost of non-value-added activities, increase the efficiency of resource utilization and optimize resource allocation. It can collect and distribute the existing resources, reduce the unnecessary cost of some business, increase the hotel revenue, and help to improve the comprehensive strength of the hotel industry in our country. Therefore, it is of great practical significance to study the application of ABC in hotel to improve the level of modern cost management and improve the method of cost calculation. This paper uses the method of combining the theory research with the case study, firstly combs the domestic and foreign literatures of activity-based costing, introduces the relevant theory of activity-based costing and analyzes the industry background of the case. Secondly, the paper analyzes the present situation and existing problems of the cost management of YS hotel, and discusses the necessity and feasibility of the application of activity-based costing in YS hotel through the collation of the text data and cost data obtained from the visiting and investigation of YS hotel. On this basis, the cost data of YS hotel in 2015 are selected, from identifying the activity, determining the resource driver, determining the total cost of the operating agent and cost object, to analyzing the profitability of the customer. This paper expounds how to apply activity-based costing to the management of YS hotel, and puts forward some relevant suggestions. The result of this paper is as follows: by studying the application of Activity-Based costing (ABC) in YS Hotel, it is concluded that Activity-Based costing (ABC) can solve the problems such as inaccurate cost accounting and over-superficial cost management. At the same time, it can also meet the needs of hotel cost control, help to enhance the profitability of the hotel, and provide strong support for reasonable pricing of hotel products. However, it should be noted that although the hotel industry has some advantages in applying Activity-based costing, it must be implemented in accordance with the actual situation of each hotel. The contribution of this paper lies in the introduction of activity-based costing (ABC), which is an advanced cost calculation system, into the hotel industry, and the calculation and analysis of hotel costs by means of Activity-based costing and traditional costing methods. This paper points out the problems existing in the pricing of YS hotel's current customer group, and gives new inspiration to the hotel manager in the management of YS hotel. At the same time, the research content of this article is relatively perfect, this article creatively calculates and analyzes Kang Le business which is ignored by many similar articles in order to ensure the integrity of the research object of three-star hotel.
【學位授予單位】：東華大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F719.2;F715.5

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