Research On ABCM Of JinZhou SY Hotel

Overall Cost Leadership is an important way to increase economic benefit of hotels. The fierce business competition and complex internal and external environment bring about a higher requirement for modern hotel management, while the traditional hotel cost management method cannot meet the requirement of modern hotel differential operation and strategic management decision due to its inherent defect. In recent years, Activity-Based Costing and Activity-Based Costing management are increasingly praised by more and more people due to its advanced management idea, which can make up for the defect of the traditional cost accounting and account reasonably the profitability of various service and customer groups.Through detailed activity cost driver selection and analysis, the paper traces the reasons caused by the cost in Jinzhou SY Hotel to find a method which can fundamentally reduce the cost to realize the actual "cost avoidance" from the rigid cost saving, thus significantly increase the core competitiveness. Especially, this paper makes a deep research on problems exposed to the business competitive environment and the traditional cost management of Jinzhou SY Hotel, and makes a detailed explanation on the necessity of applying the Activity-Based Costing management. Makes an improvement strategy on cost management on the basis of the above theories to build an Activity-Based Costing accounting and Activity-Based Costing management model aimed at Jinzhou SY Hotel strategic management decision-making, and imitated it successfully based on the actual data from 2010. Finally, the paper makes detailed analyses on the supporting measures and the expected effect of applying the Activity-Based Costing in Jinzhou SY Hotel.The effective implementation of conducted the Activity-Based Costing method in Jinzhou SY Hotel, will well solve various problems caused by traditional cost management to meet the demand of cost control and strategic decision to provide a feasible and effective way to find the best combine point between service quality and the cost control.