单团核算——旅行社有效经营的基础

Single Accounting: the Basis of Effective Travel Agency Management

针对目前旅行社采用批量核算的方法来核算营业成本的缺陷,本文指出:在知识经济时代可靠技术的支持下,旅行社应该改用单团核算的方法;并介绍了单团核算的做法及其在经营管理、评价业绩方面的意义。

This paper analyses the drawbacks of using batch accounting for calculating operation cost of travel agencies, points out that travel agencies should shift to single accounting with the technology support of information economy, then explains single accounting method and its importance in management and performance evaluation.