饭店财务管理的特点及管理体系的构建  

Features of Hotel Financial Management and Its Management System

作　　者：蒋伟[1,2] 

机构地区：[1]天津大学管理学院,天津300072 [2]桂林旅游高等专科学校,广西桂林541006

出　　处：《改革与战略》2009年第5期147-149,共3页Reformation & Strategy

摘　　要：文章认为饭店财务管理具有时效性、广泛性、复杂性等特点。文章针对饭店财务管理的特殊性,提出饭店应建立科学有效的会计核算、财务决策分析、成本费用控制等一整套财务管理体系。Hotel financial management has its own characteristics of timeliness, extensiveness, complexity, etc. As to the particularity of hotel financial management, this paper proposes that hotels should set up scientific and effective financial accounting, financial affairs decision analysis, costs control and so on as a whole system of hotel financial management.

关 键 词：饭店财务管理 特点 管理体系 

分 类 号：F715.51[经济管理—产业经济]