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論旅行社成本費(fèi)用的控制
畢業(yè)論文
論旅行社成本費(fèi)用的控制
摘要：成本費(fèi)用控制1直是企業(yè)日常經(jīng)營管理的1項中心工作，在旅游社經(jīng)營實(shí)踐中起著相當(dāng)重要的作用。企業(yè)成本控制的目的在于將企業(yè)成本費(fèi)用控制在企業(yè)預(yù)定的水平上。企業(yè)成本費(fèi)用的控制是1個復(fù)雜的系統(tǒng)，涉及到成本費(fèi)用控制目標(biāo)提出的科學(xué)性與合理性進(jìn)而所帶來的成本控制的有效性，涉及到成本費(fèi)用控制組織結(jié)構(gòu)中不同控制層次的權(quán)利與責(zé)任的界定，涉及到成本費(fèi)用控制過程中各部門工作的協(xié)調(diào)等等。本文針對現(xiàn)在1些“低成本”的旅游盛行，旅行社提出“讓價不讓市”的戰(zhàn)略指導(dǎo)思想等情況，通過對旅行社成本費(fèi)用進(jìn)行概述，了解旅行社成本費(fèi)用的概念、構(gòu)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(fèi)用控制模式的現(xiàn)狀及成因入手，提出了加以改進(jìn)和完善旅行社成本費(fèi)用控制的幾點(diǎn)建議。
關(guān)鍵詞：旅行社；成本費(fèi)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 “l(fā)ow 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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