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對酒店業應收賬款管理的探討

時間:2019-06-09 14:29來源:畢業論文
通過怎樣的應收賬款的管理手段,既不影響賒銷經營的銷售力度,保持酒店的經營活力,又能保障酒店不陷入因為資金周轉不暢而帶來的經營困境, 就成為了酒店經營管理者需要著重研

摘要 近年來,隨著老百姓生活水平的不斷提高,收入的增加,人們越來越喜歡選擇外出旅游來作為生活的重要組成部分。而旅游業的飛速發展把酒店業帶入了一個全新的發展階段。大量外國奢華酒店集團的涌入,國內中小酒店的新生,激烈的市場競爭使得酒店不得不想出各種手段擴大銷售,為了能夠吸引更多新的消費者、留住老消費者,酒店會傾向于使用“賒銷” 作為經營銷售的方法。 不可否認酒店采取以商業信用為基礎的賒銷這一營銷手段,在很大程度上提高了酒店的競爭力,擴大了酒店的市場銷售份額,但是如果沒有控制好賒銷力度,可能會成為酒店的可持續經營的隱患。因為存在多方面不確定因素,所以應收賬款很容易變成壞賬或呆賬。一旦壞賬或呆賬過多,則會嚴重影響到酒店的運營及發展,甚至會對酒店企業的生存與發展造成威脅。 因此,通過怎樣的應收賬款的管理手段,既不影響賒銷經營的銷售力度,保持酒店的經營活力,又能保障酒店不陷入因為資金周轉不暢而帶來的經營困境, 就成為了酒店經營管理者需要著重研究的課題了。 36097
畢業論文關鍵詞:酒店,應收賬款,商業信用,壞賬   
The research of the management of accounts receivable In the hospitality industry
ABSTRACT In recent years, with the  improvement of people's  living standards  and  the increase of income, travel consumption has become an important part of people's life. And the rapid development of the tourism industry, led the hotel industry has entered a new round of development cycle. A large number of foreign El Luxor Hotel group, the influx of domestic small and medium-sized hotel in the fierce market competition forced the hotel in a variety of means to expand sales, in order to attract more new customers  and  retain old customers, the hotel will often use "credit" to conduct sales activities. Cannot deny the hotel to take credit for commercial credit as the foundation of this marketing means to expand the hotel market share in a certain extent, improve the competitiveness of the hotel, but if the control is not good, will bring no small threat to the sustainable management of the hotel.  Because there are many uncertain factors, so it is easy to become bad debts of accounts receivable or bad debts. Once the bad or doubtful debts too much, it will seriously affect the operation and development of the hotel, and even threaten the survival and development of hotel enterprises. Therefore, through what kind of accounts receivable management, does not affect the credit sales efforts, keep the hotel business vitality, but also can ensure the hotel does not fall due to poor cash flow and the management difficulty has become an important issue of hotel management. 源¥自%六:維;論-文'網=www.aftnzs.live
Keywords:Hotel;Accounts receivable;Trade credit;Loans  
目錄
引言...1
一、酒店業應收賬款概述.2
(一)酒店業應收賬款的概念及構成..2
1.酒店業應收賬款的概念..2
2.酒店業應收賬款的構成..2
(二)酒店業應收賬款對經營的影響..3
1.對酒店經營的正面影響..3
2.對酒店經營的負面影響..3
二、酒店業應收賬款管理現狀.4
(一)酒店概況..4
(二)酒店內部應收賬款管理現狀..5
(三)酒店內部應收賬款管理中存在的主要問題..6
(四)對酒店應收賬款管理的總結及建議..6
三、酒店業應收賬款管理存在的問題及原因分析.7
(一)酒店應收賬款管理中存在的問題..7
1.為追求利潤最大化,導致賒銷過度..7
2.缺少對客戶資信狀況的分析與評估..7
3.內部激勵機制與約束機制不健全..7
4.應收賬款催收力度小、成效低下..7
(二)酒店應收賬款存在問題的內部原因..7 對酒店業應收賬款管理的探討:http://www.aftnzs.live/kuaiji/20190609/34426.html
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