Study On Cost Calculation And Management For Travel Agency's Products Based On Activity-Based Cost

With the rapid economic development and people's standard of living rise, tourism as a new industry, has become one of the important relax and leisure activities. In recent years due to the number of travel agency a large increase, many travel agencies small amount of capital, organization form of bigger, optional the labor intensive degree partial higher, "small, the scattered chaotic, the more serious the phenomenon", together with the CPI continued higher, resulting in travel industry costs rise, a decline in margins in China, the market competitiveness of travel agency apparently weak.In the 1980s appeared in western countries such as America, get a rapid development and at the beginning of this decade in Asian countries gradually develop activity-based costing think that follows the ranks:the product cost, homework assignments resources consumed; Production lead to occur, homework assignments in the happening of the cost. The activity-based costing method in accounting job cost for clues to track product formation and the whole process of the total cost of cost, produce for the whole tracking, again according to cost drivers, reason number and distribution rate for distribution. The activity-based costing method in western countries of each industry application, to be able to provide more accurate cost information, should be in control the cost of showed great superiority.Travel agency that is the core of travel agency's products (i.e. tourism projects, tourist line), travel agency's products of travel agencies of the cost management in China, the biggest influence profitability travel agency cost management methods of the existing is still in the later stage of control, that is, through the process in consumption after complete the accounting (travel) to reflect cost consumption, surplus situation and so on cost information, but in the process of the cost consumption can is reasonable, effective cost control, still no good processing method, it is in the impact on the cost management effect.In view of this, this article tries to existing tourism resources and market environment constraints, according to China's actual conditions of travel agencies discussed using the activity-based costing method can strengthen the travel agency's products cost management and optimization, the problem of how to application to study for domestic travel service, so as to offer powerful reference.This paper studies the core of the travel agency's products cost accounting methods: homework "differentiate travel agency's products, establish the homework assignments and determine the homework cost drivers center and homework assignments and share the cost of cost accounting and implement homework cost management", the paper put forward according to travel agency's products and application value chain, homework chain operation cost method of cost accounting assumptions and steps. In this method, and on the basis of some kind of a travel agency representing characteristic tourist products, it is concluded that the various products compare actual cost. At the same time, to the traditional cost accounting and use the activity-based costing method in cost accounting, and found that the differences in travel agency's products is used in the homework cost method for the accounting is feasible, accounting results can be more accurate.