论旅行社成本领先战略与财务成本费用管理

On the Cost-Priority Strategy and the Management of Expenses of Financial Cost of Travel Agencies

通过对成本领先战略在旅行社竞争中的地位的分析,提出了实现成本领先战略的途径、应注意的问题,以及财务如何通过成本费用管理,达到促进旅行社人、财、物的合理利用提高经济效益的目的。

Through an analysis of the position of the cost-priority strategy in the travel agency competition, this paper puts forward the ways for the realization of the cost-priority strategy ,the issues that should be paid due attention,and the measures taken by the financial department as how to achieve economic benefits by reasonable utilization of the human,financial and material resources through the management of the expenses of cost.