作业成本法及其在饭店管理中的应用  

Activity-based Costing and Its Application to Hotel Management

作　　者：李静[1] 邵学珍[1] 

机构地区：[1]浙江国际海运职业技术学院

出　　处：《浙江国际海运职业技术学院学报》2007年第4期36-39,共4页Journal of Zhejiang International Maritime College

摘　　要：文章阐述了作业成本法的概念及其计算原理，通过某饭店餐饮部菜点成本的计算论证了其在饭店管理中应用的可行性，分析了作业成本法在饭店应用中的障碍并提出了相应的对策。The article elaborates the concept of activity-based costing and its principles, comparing with traditional method of costing. In the increasingly fierce market competition, the complexity degree of manufacture and operation is higher and higher and the diversification of products and service also increases. The traditional method of costing cannot meet the enterprises＇ request for precise cost information. Since the activity-based costing has attracted increasing concern in theoretical research and practical application, the article takes activity-based costing as a research object and discusses its application to the hotel management.

关 键 词：作业 作业成本法 饭店业 

分 类 号：F590.66[经济管理—旅游管理]