作业成本法(ABC)在酒店业的应用性研究

On the Application of Activity-based Cost (ABC) in Hospitality Industry

作业成本法是一种以作业为基础的成本计算方法,它从根本上解决了传统成本法的缺陷,同时给企业成本管理和经营管理决策提供了很好的基础。本文通过对作业成本法的理论探讨和案例分析,阐明了作业成本法在酒店业的应用流程和方式,揭示了作业成本法对于提高酒店经营管理决策水平和竞争力具有重要的理论意义和现实意义。

Activity-based cost is a kind of cost-calculating method based on activities. It solves the drawback of traditional cost and provides good foundation for cost management of enterprises and decision-making for operational management. The paper, through theoretical discussion of activity-based cost and case analysis, expounds the application flow and pattern of ABC in hospitality industry and discloses its theoretical and immediate significance in upgrading the decision-making level of operational management and competitiveness of hotels.