基于成本视角的旅行社内部价值链优化对策分析

Research on Internal Value Chain Based on Costing Management for Travel Agencies

旅行社要实现基本的业务和职能,需要依靠一系列价值活动的支持。构建旅行社内部价值链模型,从成本的视角分析目前旅行社在其现有的价值链模型中存在的问题。为此,须采用搭建电子商务的服务平台、建立健全旅行社的信用体系、控制员工流失等三条优化措施。价值链是一个系统,部分的分析、整体的把握有利于旅行社的健康发展。

The travel agencies need a series of value activities to support themselves in order to implement basic business and functions. This thesis constructs a model of internal value chain for the travel agencies, based on the theory of cost management, to analyze the issue in the current travel agencies. In the author＇s view, there are three measures to optimize the internal value chain for the travel agencies： setting up service platform for E--business, strengthening the credit system, controlling the labor drain. The internal value chain is a system. Partial analysis and overall control will be conducive to the healthy development of travel agencies.