How do tourism companies control costs?

The second is cost analysis, which is based on the cost data and other relevant information provided by cost accounting, compared with the planned cost of the current period, usually using the structural analysis method of the product to determine the cost difference, and analyze the reasons for the difference, find out the responsibility for cost overrun, so as to take measures to improve production and operation management, reduce costs and expenses, and improve economic benefits.

The second is the cost assessment, which is based on the cost analysis, the implementation of the cost plan is regularly evaluated and assessed. Enterprises should regularly analyze and assess the cost plan formulated by production and various functional departments, and combine it with the "reward and punishment system" to achieve "meritorious rewards, and punishments for mistakes", only in this way can we enhance employees' awareness of cost control, fully mobilize employees' consciousness of implementing the plan, and provide a basis for a new round of cost control.

Audit Control Audit control mainly refers to internal audit. Internal audit is an independent evaluation of various business activities and control systems within an organization to determine whether the prescribed measures are implemented, reasonable and effective, and whether the objectives are achieved. The content of internal audit generally includes internal financial audit and internal management audit, and in addition, an external audit firm can be asked to conduct an audit.

3. Strengthening the management of current assets is an important means of the company's cost control.

Accounts receivable control

Accounts receivable has now become an important aspect of enterprise cost control. Reduce the proportion of accounts receivable in current assets, prevent the formation of bad debts, and reduce undue losses of enterprises. Accounts receivable control mainly includes two aspects:

The first is to conduct credit analysis for all dealers one by one, and establish a win-win credit policy that is not only suitable for the actual situation of the enterprise, but also suitable for the interests of dealers; The second is to do a good job in the clean-up of accounts receivable, take monthly reconciliation, and confirm creditor's rights, so as to reduce enterprise losses and control costs.

Inventory control According to the annual production plan, the company formulates a more reasonable inventory capital limit, implements total control, and analyzes and controls it from time to time. Insist on carrying out a comprehensive inventory of enterprise property and materials twice a year and conducting monthly inventory statistics, so that the inventory is becoming more and more reasonable.

Sincerely answer for you, I hope to give [good praise], thank you).

On the Cost Control of Tourism Enterprises-Modern Economic Information-No.19, 2011 This is discussed accordingly.

1. Formulate and revise the cost management specifications and wax degree of tourism enterprises, and design the cost control system;

2. Carry out the cost of tourism enterprises, prepare the cost budget, and determine the cost target;

3. Decompose the cost index to various departments, and then issue the cost control task;

4. Formulate and revise the consumption quota of raw materials, the quota of materials and supplies, and the limit of expenses for deferred sales;

5. Guide and review the cost of each department, and prepare the cost budget;

6. Inspect and assess the cost budget implementation of each department;

7. Organize various departments to conduct assessments.

The tourism industry has become a pillar of social and economic development, and major tourism companies have thrived in different cities.

Tourism business cost category one

The cost of tourism enterprises is the production and operation of tourism enterprises.

The monetary performance of the materialized labor and activity labor consumed in the process of providing tourism products or services, in the actual work The cost of tourism enterprises refers to the various expenses occupied and consumed in the production and operation of tourism products.

Tourism business costs are divided into different types according to different criteria, fixed costs.

It is also known as constant cost.

It refers to the cost that will not change as the business volume increases or decreases within a certain business range. Fixed costs mainly include depreciation of fixed assets.

Repairs, administrative office expenses, leasing costs, and administrative fees, etc. Variable costs.

It refers to the cost or expense that increases or decreases proportionally with the increase or decrease of business volume, mainly including raw material consumption, production water and electricity costs, service personnel salaries, etc.

Tourism business cost category two

The direct cost of tourism enterprise costs refers to the expenses directly determined to be incurred for the production of a certain product. For example, the depreciation expense of equipment and facilities in a business department.

Raw materials, seasonings, customers, low-value consumables in the restaurant, etc., which are all expenses for direct consumption in the production of various expenses, can be based on the original vouchers.

to directly charge into the cost of a product. Indirect costs refer to the production and operation of tourism products and the common consumption of various departments of the enterprise, these expenses can not be directly included in the production costs of a certain product, but according to the standard to be allocated to different commodities by indirect methods to manage.

Tourism business cost category three

The cost of doing business in the cost of tourism.

It refers to all the direct expenses incurred by tourism enterprises in engaging in business activities, including repair costs, employee welfare costs, wages, transportation, packaging, storage, water and electricity, advertising, fuel and other expenses. At the same time, it should be noted that the costs of these tourism enterprises have to be divided according to different situations, and only the more accurate the division can solve the problem more quickly.

The above is the answer to the question of what are the types of tourism enterprise costs, the specific details of different types of tourism enterprise costs will be very different, people should be familiar with the internal operation of each tourism enterprise and the type of business, so that tourism enterprises can develop rapidly.

The basic method of cost control of tourism enterprises.

1 Budget Control Act.

Budget is the monetary quantity of the plan of a tourism enterprise for a certain period of time in the future. Budgeted cost is the amount of cost expenditure for a certain volume of business calculated at standard cost. This control method is based on the budget index to control the cost and expenditure, through analysis and comparison, find out the difference, and take corresponding improvement measures to ensure the smooth realization of the cost budget.

In order to connect with the current accounting system and better achieve budget control, it is necessary to budget operating costs and operating expenses separately according to different business items, and divide the budget period into more detailed, such as dividing it into monthly cost budget or more detailed cost budget. In this way, it is convenient to control costs and expenses by department, project and period.

In order to better achieve budget control, it is necessary to prepare flexible budgets to control the amount of costs and expenses under different business volumes.

2 Institutional Control Act.

This method is to use the cost management system within the state and tourism enterprises to control the cost of expenses. From the point of view of financial management, the state stipulates the scope of cost expenditure and expenditure standards, and the financial, taxation and higher authorities also have their own regulations, which are what tourism enterprises should follow when controlling costs. As far as the tourism enterprise itself is concerned, in order to effectively control the cost and expense, it is necessary to establish and improve the cost control system and the corresponding organizational structure.

For example, the examination and approval system for various expenditures, the daily attendance assessment system, the maintenance system for equipment and facilities, the procurement, acceptance, storage, and issuance system for various materials and materials, as well as the procedures and approval systems. The cost control system should also include the corresponding reward and punishment system provisions, for efforts to reduce costs and expenses have a significant effect to be rewarded, and the cost control of poor losses caused by punishment should be punished, only in this way can we truly mobilize the enthusiasm of employees to save costs and reduce consumption.

3 Standard cost control method.

The standard cost is actually the unit cost consumption quota. It is a target cost that should be achieved under normal production and operation conditions by using scientific methods and through investigation, analysis and calculation. It is an important basis for controlling costs, evaluating actual costs, and measuring the quality and effect of work.

For example, the quota of materials and supplies consumed by the housekeeping department to rent the guest room, the quota of raw materials that should be consumed by the catering department to produce the unit's meal products, and the quota of labor costs consumed to provide unit products and services, etc., these quotas play a role in controlling cost expenditure as standard costs.

4 Break-even point analysis.

The break-even point refers to the quantitative limit of the operating income of Heqiaoyan that should be obtained when the operation of the tourism enterprise reaches no loss or profit. There are two indicators of the break-even point, namely the volume of the break-even business and the break-even turnover. Break-even point analysis is a useful method that financial managers must master.

A: Thailand has always been a tourist destination in the minds of many travelers because it is known for its beautiful beaches, temples, cultural heritage, and cuisine. However, in recent years, the **level** of tourism in Thailand has gradually **, which has caused doubts for some tourists.

In this case, would I still choose to travel to Thailand? Here are my thoughts:

First of all, I don't think tourism is just a matter of **. When we choose a tourist destination, we also need to consider other factors such as the culture, history, and natural landscape of the area, among others. As a multicultural country, Thailand not only has many historical and cultural heritages, but also unique customs and habits.

These are the factors that attracted me to Thailand, and the level of ** was not the only criterion for me to decide whether to travel to Thailand or not.

Secondly, despite the **level** of tourism in Thailand, there are still many **reasonable options. For example, I can choose to stay in a local family hotel or a small hotel, taste the local food, visit some natural landscapes and small towns, etc., these are very interesting and experiential activities, and they are also relatively affordable.

Finally, I think the point of tourism is to explore and discover new things. Thailand is a country full of charm and mystery, it has a unique culture, history and natural landscapes, and a trip to Thailand not only brings us new perspectives and experiences, but also allows us to better understand the country and its culture.

Overall, even with the **level** of tourism in Thailand, I would still choose to travel to Thailand. I think the value of tourism lies not only in the advantages of the best, but also in the new horizons and experiences it can bring us. Of course, I will also try to choose a very affordable way to better control the cost of travel.

Transportation and accommodation cost savings are generally considered in these two aspects.

1. The cost of tourism enterprises is the monetary expression of the value of physical labor and living labor consumed by tourism enterprises in the process of producing and operating tourism products or providing services.

2. In practice, the cost of tourism enterprises refers to the expenses occupied and consumed by tourism enterprises in the production and operation of tourism products.

3. The cost of tourism enterprises is part of the value of tourism products, and the cost of products not only affects the profits of enterprises, but also measures the competitiveness of enterprises. When the cost of a certain enterprise is lower than the average cost of producing the same product in the society, it will obtain higher profits under the same situation.

4. In the highly competitive market environment, the company can use the means of reducing the quality of the enterprise to expand its market share in the case of obtaining normal profits, and win the battle against competitors Hengfan.

Dear, I am happy to answer for you: take a tourism enterprise as an example to talk about how to achieve cost leadership A: Dear, hello:

To truly achieve cost leadership, it is necessary to study the product design and product function of Paixiang from the product design side. The cost leadership strategy refers to the strategy of reducing the cost in the business process through effective ways and enabling the enterprise to win the competitive advantage with a lower total attack and change cost. The competitive advantage of a cost depender is based on a lower total cost than the competition.

The cost leadership strategy should make a certain business cost of the enterprise the lowest, because any strategy should include the content of cost control, it is the task of management, but not every strategy should pursue to become the lowest cost in the same industry. If you have any questions, you can give me feedback in time! I hope my reply can help you, if you have any follow-up questions, please feel free to ask, I will reply to you as soon as possible.

This is now the case in the new accounting standards.

Employee compensation payable for the enterprise. Distributed according to the beneficiary object.

That is to say, the five insurances and one housing fund and the education funds are all allocated to each beneficiary.

Be refined. The actual amount is listed in the cost of the beneficiary object.