摘要
随着旅游市场的逐步发展,旅游业不可避免的进入了微利时代,微利时代下的旅行社更要加强财务管理,而这种财务管理则更实际的将体现在增收节支上来。本文对旅行社增收节支的途径进行了探讨,以期对微利时代下的旅行社的财务管理提供有益借鉴。
It is a field that is developing to travel in spring, in the face of the travel development goal of spring of Heilongjiang Province of the following 3-5 years, this text has carry on the discussion from the whole overall arrangement of tourist resources in our province, has put forward the feasible basis of realizing this goal, is it to Heilongjiang Province spring development of tourist market , make vigor world of spring offer beneficial reference and reference one spring not penetrating such as sensation of movement to expect.
出处
《哈尔滨商业大学学报(社会科学版)》
2005年第2期106-108,共3页
Journal of Harbin University of Commerce:Social Science Edition