酒店成本分析应包括哪些内容？请赐教

空谷幽兰 发表于 2004-6-9 15:31:48

酒店成本分析应包含哪些内容？

yyho 发表于 2004-6-22 18:08:26

<TABLE medium none; BORDER-TOP: medium none; MARGIN: auto auto auto 5.4pt; BORDER-LEFT: medium none; WIDTH: 441pt; BORDER-BOTTOM: medium none; BORDER-COLLAPSE: collapse; mso-border-alt: solid white .25pt; mso-yfti-tbllook: 480; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-border-insideh: .25pt solid white; mso-border-insidev: .25pt solid white" cellSpacing=0 cellPadding=0 width=588 border=1><TR 0; mso-yfti-firstrow: yes"><TD white 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: white 1pt solid; PADDING-LEFT: 5.4pt; BACKGROUND: #e6e6e6; PADDING-BOTTOM: 0cm; BORDER-LEFT: white 1pt solid; WIDTH: 94.5pt; PADDING-TOP: 0cm; BORDER-BOTTOM: white 1pt solid; mso-border-alt: solid white .25pt" vAlign=bottom width=126>人力成本</TD></TR><TR 1"><TD white 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; BACKGROUND: #e6e6e6; PADDING-BOTTOM: 0cm; BORDER-LEFT: white 1pt solid; WIDTH: 94.5pt; PADDING-TOP: 0cm; BORDER-BOTTOM: white 1pt solid; mso-border-alt: solid white .25pt; mso-border-top-alt: solid white .25pt" vAlign=bottom width=126>固定资产折旧</TD></TR><TR 2"><TD white 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; BACKGROUND: #e6e6e6; PADDING-BOTTOM: 0cm; BORDER-LEFT: white 1pt solid; WIDTH: 94.5pt; PADDING-TOP: 0cm; BORDER-BOTTOM: white 1pt solid; mso-border-alt: solid white .25pt; mso-border-top-alt: solid white .25pt" vAlign=bottom width=126>能源消耗</TD></TR><TR 3"><TD white 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; BACKGROUND: #e6e6e6; PADDING-BOTTOM: 0cm; BORDER-LEFT: white 1pt solid; WIDTH: 94.5pt; PADDING-TOP: 0cm; BORDER-BOTTOM: white 1pt solid; mso-border-alt: solid white .25pt; mso-border-top-alt: solid white .25pt" vAlign=bottom width=126>餐饮成本</TD></TR><TR 4"><TD white 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; BACKGROUND: #e6e6e6; PADDING-BOTTOM: 0cm; BORDER-LEFT: white 1pt solid; WIDTH: 94.5pt; PADDING-TOP: 0cm; BORDER-BOTTOM: white 1pt solid; mso-border-alt: solid white .25pt; mso-border-top-alt: solid white .25pt" vAlign=bottom width=126>行政总务费用</TD></TR><TR 5"><TD white 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; BACKGROUND: #e6e6e6; PADDING-BOTTOM: 0cm; BORDER-LEFT: white 1pt solid; WIDTH: 94.5pt; PADDING-TOP: 0cm; BORDER-BOTTOM: white 1pt solid; mso-border-alt: solid white .25pt; mso-border-top-alt: solid white .25pt" vAlign=bottom width=126>物料消耗</TD></TR><TR 6"><TD white 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; BACKGROUND: #e6e6e6; PADDING-BOTTOM: 0cm; BORDER-LEFT: white 1pt solid; WIDTH: 94.5pt; PADDING-TOP: 0cm; BORDER-BOTTOM: white 1pt solid; mso-border-alt: solid white .25pt; mso-border-top-alt: solid white .25pt" vAlign=bottom width=126>营业税金</TD></TR><TR 7"><TD white 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; BACKGROUND: #e6e6e6; PADDING-BOTTOM: 0cm; BORDER-LEFT: white 1pt solid; WIDTH: 94.5pt; PADDING-TOP: 0cm; BORDER-BOTTOM: white 1pt solid; mso-border-alt: solid white .25pt; mso-border-top-alt: solid white .25pt" vAlign=bottom width=126>其他固定费用</TD></TR><TR 8"><TD white 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; BACKGROUND: #e6e6e6; PADDING-BOTTOM: 0cm; BORDER-LEFT: white 1pt solid; WIDTH: 94.5pt; PADDING-TOP: 0cm; BORDER-BOTTOM: white 1pt solid; mso-border-alt: solid white .25pt; mso-border-top-alt: solid white .25pt" vAlign=bottom width=126>财产税金及保险</TD></TR><TR 9"><TD white 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; BACKGROUND: #e6e6e6; PADDING-BOTTOM: 0cm; BORDER-LEFT: white 1pt solid; WIDTH: 94.5pt; PADDING-TOP: 0cm; BORDER-BOTTOM: white 1pt solid; mso-border-alt: solid white .25pt; mso-border-top-alt: solid white .25pt" vAlign=bottom width=126>其他营业成本</TD></TR><TR 10"><TD white 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; BACKGROUND: #e6e6e6; PADDING-BOTTOM: 0cm; BORDER-LEFT: white 1pt solid; WIDTH: 94.5pt; PADDING-TOP: 0cm; BORDER-BOTTOM: white 1pt solid; mso-border-alt: solid white .25pt; mso-border-top-alt: solid white .25pt" vAlign=bottom width=126>市场营销费用</TD></TR><TR 11"><TD white 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; BACKGROUND: #e6e6e6; PADDING-BOTTOM: 0cm; BORDER-LEFT: white 1pt solid; WIDTH: 94.5pt; PADDING-TOP: 0cm; BORDER-BOTTOM: white 1pt solid; mso-border-alt: solid white .25pt; mso-border-top-alt: solid white .25pt" vAlign=bottom width=126>维修保养成本</TD></TR><TR 12"><TD white 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; BACKGROUND: #e6e6e6; PADDING-BOTTOM: 0cm; BORDER-LEFT: white 1pt solid; WIDTH: 94.5pt; PADDING-TOP: 0cm; BORDER-BOTTOM: white 1pt solid; mso-border-alt: solid white .25pt; mso-border-top-alt: solid white .25pt" vAlign=bottom width=126>各类摊销</TD></TR><TR 13; mso-yfti-lastrow: yes"><TD white 1pt solid; PADDING-RIGHT: 5.4pt; BORDER-TOP: #c0c0c0; PADDING-LEFT: 5.4pt; BACKGROUND: #e6e6e6; PADDING-BOTTOM: 0cm; BORDER-LEFT: white 1pt solid; WIDTH: 94.5pt; PADDING-TOP: 0cm; BORDER-BOTTOM: white 1pt solid; mso-border-alt: solid white .25pt; mso-border-top-alt: solid white .25pt" vAlign=bottom width=126>财务费用</TD></TR></TABLE>

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酒店成本分析应包括哪些内容？请赐教