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所在平台: Udemy |
课程主页: https://www.udemy.com/course/cost-accounting-for-the-hospitality-industry/
课程评论：没有评论
课程名称：酒店行业的成本会计 课程概述：本课程《酒店行业的成本会计》面向那些对酒店行业相对陌生的学生或希望深入了解成本管理、小型企业主。成本管理是提升或最大化利润的重要策略。虽然建立一个成本系统并非易事，但这对于提高成本会计的准确性至关重要。在本课程中，我们将讨论一些基本要素，并介绍如何将其整合到一个系统中，以提高成本核算的准确性。 如果您对成本管理的经验有限，本课程将帮助您理解什么是成本管理，以及全面成本法、变动成本法和基于活动的成本法是如何促进入您业务的。我们将尝试将一些复杂的技术分解为较小、更易于理解的部分，以便您能够开始在您的酒店，甚至在其他业务中实施这些知识。 我们将一起讨论成本会计的基础知识，并回顾设立一个简单成本系统所需的步骤。课程结束时，您将对成本会计有一个扎实的基础和基本理解，包括成本会计是什么、为何需要建立这样的系统以及其涉及的要素。 此外，我们还将引入市场细分，以定义哪些市场对我们的酒店更具盈利性。在完成本课程后，您将理解成本会计的定义及其对您业务的益处。我们将讨论利润中心、服务中心、成本中心、活动中心及分配基准。我们将建立一个具有第一阶段和第二阶段成本驱动因素的系统，帮助您确定每个活动中心和市场细分的盈利能力。最后，您将学会如何计算市场细分中的客人实际成本和服务或产品的实际成本。
This course 'Cost accounting for the hospitality industry' is based towards students who are somewhat new to hospitality industry or small business owners who want to learn more about cost management, budgetting and optimizing hotel revenue.Cost management is an important strategy to apply to increase or maximize profits. While setting up a costing system is not an easy task, it is important to have such a system in place. In this course we will discuss some elements and how to incorporate these into a system to increase accuracy in cost accounting.If you have little to no experience when it comes to cost management this course will help you understand what it is and how Full costing, Variable costing and Activity based costing contribute to your business. In this course we will try to break some complex techniques down into smaller more easy to understand parts, so you can start implementing these in your hotel. And even in other businesses.Together we will discuss all the basics of cost accounting and go over some of the steps needed to set up a simple system. By the end of this course you will have a solid foundation and basic understanding of, what cost accounting is, why it is important to have such a system in place and what elements are involved.In this course we'll go even a step further and incorporate market segmentation as well to define what markets are profitable for our hotel.When you've finished this course you'll understand what cost accounting is and how it might benefit your business. We will discuss profit centers, service centers, cost centers, activity centers and allocation keys. We set up a system with first-stage cost drivers and second stage cost drivers. You will learn how to determine the profitability for each activity center and market segment. To finish course by calculating the actual cost price for guests within market segments and figure out what the actual cost of a service or product is.
