论作业成本法在中小酒店的应用中存在的问题及对策
目录
摘要
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On the problems existing in the application of activity-based costing
in small and medium-sized hotels and the countermeasures
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- taking jiujiu hotel as an example
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ABSTRACT
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目录
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引言
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第一章 作业成本法的相关理论概述
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1.1 作业成本法的定义和特点
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1.1.1 作业成本法的定义
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1.1.2 作业成本法的特点
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1.2 作业成本法的计算要素与计算程序
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1.2.1 作业成本法的计算要素
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1.2.2 作业成本法的计算程序
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1.3 传统成本法与作业成本法的比较
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第二章 玖玖酒店成本管理现状
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2.1 玖玖酒店介绍
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2.2 玖玖酒店的成本构成
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2.3 玖玖酒店成本管理现状分析
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2.3.1 酒店成本管理的思想落后
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2.3.2 重视财务核算,轻视产品核算
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2.3.3 成本信息与决策的相关性较差
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第三章 玖玖酒店成本核算存在的问题
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3.1 酒店信息化意识薄弱
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3.1.1 酒店信息化人才匮乏
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3.1.2 酒店信息化投入资金不足
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3.1.3 酒店信息化管理者认知的缺失
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3.2 人员分配的不合理性,人工成本占比大
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