摘要摘 要目前我国酒店在日常管理中所需的成本费用较大，但是成本管理水平依然较低，因为管理方法不够明确，不能清楚地反映各项成本的分配和来源。作业成本法能够有效的减少成本，增加资源的利用率，优化配置。作业成本法能将现有的资源进行分配，降低不必要的成本费用，用来增加酒店营业收入，有助于提高我国酒店业的综合实力。所以，研究作业成本法在酒店中的应用可以提高酒店现代成本管理和完善成本计算方法。本文采用理论研究与案例研究相结合的方法，首先对作业成本法的国内外相关文献进行了梳理。接着分析了亚朵酒店成本控制的现状。然后阐述了如何将作业成本法应用于该酒店的经营管理中，最后提出了一些相关建议。关键词：亚朵酒店；作业成本法；成本控制；成本核算ABSTRACTAt present, the cost of daily management of hotels in China is large, but the level of cost management is still low, because the management method is not clear enough, which can not clearly reflect the distribution and source of various costs. Activity based costing can effectively reduce costs, increase resource utilization and optimize allocation. Activity based costing can distribute the existing resources, reduce the unnecessary cost, and increase the operating revenue of the hotel, which is helpful to improve the comprehensive strength of the hotel industry in China. Therefore, the application of Activity-Based Costing in hotels can improve the modern cost management and improve the cost calculation method.This paper uses the method of combining theoretical research and case study. Firstly, it combs the domestic and foreign literature of ABC. Then it analyzes the current situation of cost control of Yaduo hotel. Then it expounds how to apply activity-based costing to the management of the hotel, and finally puts forward some relevant suggestions.Key words: Yaduo hotel; activity-based costing; cost control; cost accounting1 绪论1.1 研究背景和意义1.1.1 研究背景如今国...
