摘要
阐述了旅游企业推行成本管理的重要性,分析了我国旅游业在成本管理观念方面所存在的缺陷,提出我国旅游可借鉴的现代成本管理观念。
This paper analyzes the importance of promoting the cost management in tourist enterprise, analyzes the defects existing in the Cost management concept of our country' s tourism, and puts forward some modern cost management concepts that can be used for reference by our country' s tourism.
出处
《科技情报开发与经济》
2009年第4期202-204,共3页
Sci-Tech Information Development & Economy
关键词
旅游企业
成本管理
战略成本管理
tourist enterprise
cost management
strategical cost management