摘要
文章认为饭店财务管理具有时效性、广泛性、复杂性等特点。文章针对饭店财务管理的特殊性,提出饭店应建立科学有效的会计核算、财务决策分析、成本费用控制等一整套财务管理体系。
Hotel financial management has its own characteristics of timeliness, extensiveness, complexity, etc. As to the particularity of hotel financial management, this paper proposes that hotels should set up scientific and effective financial accounting, financial affairs decision analysis, costs control and so on as a whole system of hotel financial management.
出处
《改革与战略》
北大核心
2009年第5期147-149,共3页
Reformation & Strategy
关键词
饭店财务管理
特点
管理体系
hotel financial management
characteristics
management system
