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论文编号：	7998
作者编号：	2120132882
上传时间：	2015/12/9 21:03:00
中文题目：	作业成本法在T酒店的应用研究
英文题目：	The Application Research of Activity-based Costing in T Hotel
指导老师：	周宝源
中文关键字：	作业成本法；间接成本；T酒店；成本分析
英文关键字：	Activity-based costing；Indirect costs；T Hotel；Cost analysis
中文摘要：	随着酒店服务业的不断发展，我国酒店企业的服务产品不断丰富多样，而且酒店成本构成具有前期投入高、间接成本比重大的特点，但传统成本核算方法是以间接费用占比例较小为前提，分配标准比较简单，并且很多酒店企业并不对具体的服务产品项目的成本进行核算，因此传统成本核算方法无法为酒店管理者进行成本分析和成本控制提供更为精确的成本信息。与传统核算方法中将“产品”作为核算的中心不同，作业成本核算方法的核算中心转移到以“作业”，重点关注成本费用发生的来龙去脉，以多样化的成本动因作为媒介对发生的占总成本比重越来越大的间接费用做出更加细致的分配，将企业所有的作业活动信息准确如实的反映出来，解决了传统成本法的缺陷。 本文以T酒店具体案例，尝试应用作业成本法来解决解决传统成本核算方法中存在的问题。本文首先通过作业成本法相关文献的回顾和作业成本法基本原理的介绍为论文的展开提供理论依据。随后，对T酒店的基本情况和成本核算现状进行了阐述，并分析现有成本核算方法中存在的问题。最后，提出运用作业成本法解决T酒店传统成本法下成本核算问题的必要性和可行性，设计作业成本法在T酒店的具体应用流程，分析讨论作业成本法的实施效果，提出在实施作业成本法的过程中可能出现的问题并提出对策。 运用作业成本法能够为管理者和决策者提供更加科学合理的产品成本信息，可以更加如实的反映服务产品的获利水平，可以增加经营管理的科学性，进而能够增强酒店企业的市场竞争力，因此在某些成本核算信息失真的酒店中应用作业成本法这一先进的成本核算方法具有必要性。希望本文中作业成本法在酒店企业中应用的大体构思能够帮助T酒店和同类酒店企业提高成本核算和管理水平。
英文摘要：	With the continuous development of the hotel service industry, our country hotel enterprise provides more and more the types of services. The hotel cost has the characteristics of high upfront costs, indirect costs than major. Because the traditional cost accounting method is the premise of indirect costs accounted for the proportion of the total cost of the small, and allocation standard is straightforward, and a lot of hotel companies don't calculate the cost of specific service products. So the traditional cost accounting method cannot provide more accurate cost information to the hotel managers for the cost analysis and cost control. When calculating costs, the ABC (Activity-based costing) focuses on the cause of the cost. This method of cost accounting is to "work" as the center to replace the traditional "products" as the center. It is a dynamic reflection of all the activities of the tracking. The new cost accounting method, which not only can provide more real cost information for managers, but also enable managers to identify and reduce or eliminate non value added operations, improve production efficiency through the analysis of the value of operations. ABC can solve the defects of traditional cost method. Based on the case of T hotel, this paper attempts to use ABC to solve the problems existing in the traditional cost accounting method. This paper reviews the literature of ABC and introduces the basic principles of activity-based costing, which provide a theoretical basis for the paper started. Subsequently, the paper introduces the basic situation and the status of T hotels costing, and analysis of the existing problems of cost accounting methods. Finally, the paper proposes the necessity and feasibility to use Activity-based costing solve the T hotel in the traditional cost accounting cost method problems. In the paper Costing in T hotel specific application process was designed, and the author analyzes the effect discussed implementation of activity-based costing, it concludes that may arise in the implementation of activity-based costing and the problems and propose solutions. ABC can provide a more scientific and rational product cost information for managers and decision-makers，and can more accurately reflect the profitability level of service products, then increase the scientific management, which in turn can enhance the market competitiveness of the hotel business. Therefore it is necessary to apply ABC in some cost information is not accurate in the hotel business. The authors hope that this idea of using ABC to calculate costs and analyze costs will help T hotels and similar hotels enterprises to improve cost accounting and management level.
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