摘要
酒店面对的是一个竞争日趋激烈的市场,资金的筹集和投放、资金的分布与耗费,以及由此带来的收益及其分配都与酒店的生存发展密切相关。作为对酒店经营活动进行观察、控制的手段,财务指标分析能够以其令人信服的数据来诊断企业的财务状况和经营成果。对酒店进行财务指标分析,就是以酒店的财务核算资料为主要依据,运用特定的分析方法,对酒店的财务状况和经营成果进行的一种定性和定量分析。以丰华酒店为例,就其主要财务指标进行比较分析。
The hotel is facing a increasingly competitive market, raising and delivery of funds and distribution and consumption of funds, and the income and distribution caused by them are closely related to the survival and development of the hotel. As the means to observe and control hotel operations, the analysis of financial indicators can diagnose the financial position and operating results for its compelling data. Financial indicators analysis of the hotel is to take the financial accounting data of hotel as the main basis, use particular analysis method for a qualitative and quantitative analysis of financial position and operating results of hotel. Taking Fenghua Hotel for example, a comparative analysis of its major financial indicators is carried out.
出处
《价值工程》
2015年第23期47-49,共3页
Value Engineering
关键词
丰华酒店
财务指标
分析
Fenghua Hotel
financial indicators
analysis
