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論旅行社成本費用的控制
畢業論文
論旅行社成本費用的控制
摘要：成本費用控制1直是企業日常經營管理的1項中心工作，在旅游社經營實踐中起著相當重要的作用。企業成本控制的目的在于將企業成本費用控制在企業預定的水平上。企業成本費用的控制是1個復雜的系統，涉及到成本費用控制目標提出的科學性與合理性進而所帶來的成本控制的有效性，涉及到成本費用控制組織結構中不同控制層次的權利與責任的界定，涉及到成本費用控制過程中各部門工作的協調等等。本文針對現在1些“低成本”的旅游盛行，旅行社提出“讓價不讓市”的戰略指導思想等情況，通過對旅行社成本費用進行概述，了解旅行社成本費用的概念、構成及其核算的4種主要方式，從分析我國旅行社長期以來形成的成本費用控制模式的現狀及成因入手，提出了加以改進和完善旅行社成本費用控制的幾點建議。
關鍵詞：旅行社；成本費用；控制
Talk about cost expense of travel agency to control
Abstract: The cost expense control has been an enterprise daily management and operation main task, these is playing the quite vital role in the travel agency management practice. The company costs controls goal lies in the costs expense control in the enterprise predetermined level. The company costs expenses controls are a complex system, the cost control validity involves the proposes of scientific nature and the rationality that bring to the cost expense control organizational structure in the different control hierarchy right and the responsibility limits, this involves the cost expense control process in various departments work coordination and so on. This article in view of present some “low cost” the traveling is in vogue, the travel agency proposed that “makes a reduction in price but not in market share” situations and strategy guiding principle, through carries on the outline to the travel agency cost expense, understood that the travel agency cost expense concept, the constitution and the calculation of four fundamental modes, from analyzing the cost expense control pattern present situation and the origin which our country travel agency formed since its long obtain and suggestions in improving travel agency cost expense control.
Keywords: travel agency cost expense control
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