Research On The Application Of Activity-based Costing In A Hotel

With the further deepening of Reform and Opening up,the hotel industry increasingly competitive situation,the international and domestic market competition intensified,the hotel's business environment has undergone tremendous changes.To be in an impregnable position in the competition,enhance the competitiveness of the hotel and improve the hotel's competitive position is the key,but our hotel companies in the cost management and control of the concept is relatively backward,cost management consciousness is not strong.With the further opening of the country,in a competitive environment,the local hotel is facing increasing pressure of survival.Activity-based costing method as an advanced accounting methods first applied to the manufacturing industry,then gradually by telecommunications,financial services and other industries widely used,and achieved good results.Hotels usually premise invested enormous,service for customers with distinctive personality,thus determines its large labor costs and fixed costs and indirect costs.The use of traditional cost management methods,the labor costs,fixed costs and overhead costs are difficult to properly belong to the specific cost of product services,the application of activity-based costing,can make this problem can be effectively resolved.This paper uses the Activity-based cost management theory to analyze the cost of the case hotel,and found that the hotel has problems in cost management,find out the reasons and make suggestions.Combined with the actual hotel industry,drawing on advanced cost management experience,to improve the specific case of the hotel's cost management to explore.The use of activity-based cost management can help hotel operators to better understand the hotel's product and service costs,for the products and services to develop a reasonable cost target,determine the service price,get more competitive advantage.