基于作业成本法的温州滨海大酒店客户盈利性分析

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1、万方数据3．3．2Specialindexanalysis⋯⋯：⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯．．2l3．3．3Customervalueanalysis⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯一223．4Customerclassificationbasedoncustomerprofitabilityanalysis⋯⋯⋯⋯⋯⋯⋯⋯⋯223．4．1Highvalueandhighservicecostcustomer⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯233．4．2Hi出valueandlowservicecostcustomers⋯⋯⋯

2、⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯．．233．4．3LowvalueandhighservicecostCustomers⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯．243．4．4Lowvalueandlowservicecostcustomers⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯244BaekgroundfortheanalysisoftheprofitabilityofTheBinghaiGrandHotelin25Wenzhou⋯⋯⋯．⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯．⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯254．1BriefintroductionofBinghaiGrandHotel⋯

3、⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯．254．1．1MainbusinessscopeofBinghaiGrandHotel⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯。254．1．2TheexistingcustomerbaseandcategoryofBinghaiGrandHotel⋯⋯⋯⋯⋯⋯264．2WenzhouBinghaiGrandHotelcustomerprofitabilityanalysisstatus⋯⋯⋯⋯⋯⋯．．264．2．1WenzhouBinghaiGrandHotelcostaccountingmethodusingstatus⋯⋯⋯⋯．．264．2．

4、2WenzhouBinghaiGrandHotelprofitabilityanalysisstatus⋯⋯⋯⋯⋯⋯⋯⋯⋯一274．2．3ThemainproblemsintheprofitabilityanalysisofWenzhouBinghaiGrandHotel⋯⋯⋯⋯⋯⋯⋯．⋯⋯．⋯⋯⋯⋯⋯⋯．⋯⋯⋯⋯．⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯．．．⋯⋯⋯．．．．．⋯．．285DesignofthecustomerprofitabilityanalysisofWenzhouBinghaiGrandHotelundertheactivitybasedcosting⋯⋯⋯⋯⋯⋯⋯⋯⋯

5、⋯⋯⋯⋯⋯⋯⋯．．⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯．．305．1AnalysisofcustomerrevenueinWenzhouBinghaiGrandHotel⋯⋯⋯⋯⋯⋯⋯⋯⋯305．2AnalysisofcustomercostinWenzhouBinghaiGrandHotel．⋯．⋯．．．．．．．．．．⋯．．．．．．．．．．．．305．2．1BeclearaboutthekeyoperationsinWenzhouBinghaiGrandHotelandbuilduptheactivitybasedcosting⋯⋯．．⋯⋯．．⋯．．⋯．．．．．．⋯⋯．⋯．⋯⋯⋯⋯．⋯⋯⋯

6、⋯．⋯⋯⋯305．2．2AllocatetheresourcesofWenzhouBinghaiGrandHoteltoeachjob⋯⋯⋯⋯．325．2．3TodeterminethejobmotivationandallocatethejobcoststothecustomersofWenzhouBinghaiGrandHotel．．．⋯⋯．．．．．．．⋯．⋯．．⋯．⋯．．⋯⋯．．．．．⋯⋯⋯．．．．．．⋯⋯⋯⋯⋯．．345．3TheCustomerprofitabilityanalysisofWenzhouBinghaiGrandHotel⋯⋯⋯⋯⋯⋯355．3．1The

7、overallindexanalysisofWenzhouBinghaiGrandHotel⋯⋯⋯⋯⋯⋯⋯⋯．355．3．2ThespecialindexanalysisofWenzhouBinghaiGrandHotel⋯⋯⋯⋯⋯⋯⋯⋯．365．3．3ThecustomervalueanalysisofWenzhouBinghaiGrandHotel⋯⋯⋯⋯⋯⋯⋯．375．4ThecustomerclassificationofWenzhouBinghaiGrandHotelbasedon