论旅行社成本费用的控制

论旅行社成本费用的控制
 
摘要：成本费用控制1直是企业日常经营管理的1项中心工作，在旅游社经营实践中起着相当重要的作用。企业成本控制的目的在于将企业成本费用控制在企业预定的水平上。企业成本费用的控制是1个复杂的系统，涉及到成本费用控制目标提出的科学性与合理性进而所带来的成本控制的有效性，涉及到成本费用控制组织结构中不同控制层次的权利与责任的界定，涉及到成本费用控制过程中各部门工作的协调等等。本文针对现在1些“低成本”的旅游盛行，旅行社提出“让价不让市”的战略指导思想等情况，通过对旅行社成本费用进行概述，了解旅行社成本费用的概念、构成及其核算的4种主要方式，从分析我国旅行社长期以来形成的成本费用控制模式的现状及成因入手，提出了加以改进和完善旅行社成本费用控制的几点建议。

关键词：旅行社；成本费用；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.

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