| In 2014, the number of domestic tourists reached 36.3 billion, an increase of 11.4 percent, and the domestic tourism revenue reached 3.1 trillion, an increase of 16.3 percent. The rapid development of domestic tourism market and the growing enthusiasm of foreign tourists to China have led to the rapid growth of China’s hotel industry in recent years. As the main infrastructure of tourism, the number of hotels and their service quality is an important symbol of the level of tourism development. The hotel industry is an important part of the tourism industry. Especially after the reform and opening up, with the increasing international exchanges and the increasing number of overseas Chinese, Hong Kong SAR, Macao SAR and the Taiwan region compatriots and foreign travelers who entry to visit relatives and friends and travel, the hotel industry in China is gradually accelerating development. As a new industry, the hotel industry is becoming more and more important in the national economy. It has become an important part of the tourism industry in China, and has become a window of China’s economic development and reform and opening up. In the past few years, the competition of hotel industry in China is growing. Affected by the entire market weakness and the national "eight provisions" policy, according to the hotel industry status quo in 2014, the Chinese hotel industry basically continued the trend of the previous, the income and profits continuing to decline. How to find their way out in such a market environment will be an important issue for the hotel industry. In order to improve the core competitiveness of the hotel industry, and enhance the sustainable development of hotel enterprises, enterprises should take more scientific management methods and cost accounting methods to carry out cost control, compress costs, and change the backward cost management model. Hotel customers are the shortage of hotel service industry. If the hotel has a high value-added customer resources, its core competitiveness is naturally strong. How to classify these customers and realize the difference management through the reasonable allocation of resources, and how to combine the cost control and cost management scientifically and effectively is the problem to be discussed and solved in this thesis. Solving this problem will help the hotel business occupy a place in the current fierce competition.This thesis, based on the concrete practice of BH Grand Hotel, which is one of the three five-star hotels in Wenzhou, describes the method of how to use the activity based costing method to analyze the customer profitability. Firstly, it introduces the concept and advantages of ABC, and the concept and the use of customer profitability analysis, as well as its effect on the development of enterprises. At the same time, it analyzes the feasibility of the application of the activity based costing method to the customer profitability analysis. Through analyzing the use principle of the activity based costing method and the requirements of profitability analysis, this thesis believes that the use of ABC will improve the accuracy of customer profitability analysis. In order to make the case study more practical, the thesis also briefly introduces the basic situation of Wenzhou BH Grand Hotel, emphatically expounds its profitability analysis and cost management, and analyzes the feasibility of the customer profitability analysis based on the Wenzhou BH Grand Hotel. In the analysis process by activity based costing method, firstly, the resources should be define in the hotel management, and a suitable resource agent is chosen to classify the resources to make the resources into the various resource costs base. And then making collection by using the activity-based costing, selecting the appropriate activity based costing drivers, and allocating the indirect cost of each cost base to the individual clients in accordance with the different operating drivers. Finally, summarizing the indirect costs allocated to the customers forms the cost of each customer. After gathering the customer cost by the method of activity-based costing, analyzing customer profitability, customer profit rate, customer profit contribution rate and other indicators is conducted, analyzing the customer costs and customer revenue. Customers will be divided into four major categories:high profit and high service costs customers, high profit and low service costs customers, low profit and high service costs customers, low profit and low service costs customers. Based on the analysis results and the traditional profit analysis, the suggestion of the management strategy of each type of customer is given. Finally, in order to better apply the activity based costing method to the profitability analysis of Wenzhou BH Grand Hotel, this thesis puts forward three protection suggestions, namely, first, to strengthen the Wenzhou BH Grand Hotel accounting information system construction; second, to improve the Wenzhou BH Grand Hotel customer relationship management policy; third, to control the risk of the implementation of activity based costing method in Wenzhou BH Grand Hotel.This study will help hotel enterprises more effectively control cost in increasingly intense competition, reducing customer service costs. At the same time, through applying the activity-based costing to customer profitability analysis, enterprise high value-added key customers will be more accurately recognized, and more personalized and differentiated services will be provided, so as to maintain the customers’loyalty, to improve the core competitiveness of the hotel enterprises, so that the hotel enterprises can better achieve business objectives as well as sustainable development. |
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