��ʶ�Ƶ�ҵ�ijɱ�����

[���ڣ�2009-08-25 ] ��Դ��������  ���ߣ�����

 ï¿½Æµï¿½É±ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½Ã¿ï¿½ï¿½ï¿½Æµï¿½ï¿½ï¿½ï¿½Ü¼ï¿½Îªï¿½ï¿½ï¿½ÐµÄ»ï¿½ï¿½â£¬ï¿½ï¿½Ò²ï¿½ï¿½ï¿½Ú²ï¿½Í¬ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½Æµï¿½Ö°Òµï¿½ï¿½ï¿½ï¿½ï¿½Ç¶Ô³É±ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½Ä·ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½Û£ï¿½ï¿½ï¿½ï¿½ÇµÄ¾ï¿½Òµï¿½ï¿½ï¿½ï¿½ï¿½ï¿½Êµï¿½ï¿½ï¿½Ò¸Ð¶ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½Ç¶ï¿½ï¿½È½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½Ä¿ï¿½ï¿½ï¿½Ò²ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½Ò¾ï¿½ï¿½å¡£Ã¿ï¿½Î£ï¿½ï¿½Ò¶ï¿½ï¿½ï¿½Ï¸ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½Çµï¿½ï¿½ï¿½ï¿½Û£ï¿½ï¿½ï¿½Ï¸Ñ°ï¿½ï¿½ï¿½Ð¹ï¿½ï¿½Æµï¿½Ö°Òµï¿½ï¿½ï¿½ï¿½ï¿½ï¿½Ö´ï¿½ï¿½Ì½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½Ú£ï¿½Í¬Ê±ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½Æµï¿½Ö°Òµï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½Å±ï¿½ï¿½Õ·ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ÖªÊ¶ï¿½ï¿½Êµï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½Æ£ï¿½ï¿½ÒºÜ¿ï¿½Ø·ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ß¼ï¿½ï¿½ï¿½ÚµÄ²ï¿½ï¿½ì¡£ï¿½ï¿½ï¿½ÇµÄ¾Æµï¿½Ö°Òµï¿½ï¿½ï¿½ï¿½ï¿½Ç²ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½Ö°Òµï¿½ï¿½ï¿½ï¿½ï¿½Ç¾ï¿½ï¿½ï¿½ï¿½ï¿½Êµï¿½Ä³É±ï¿½ï¿½ï¿½ï¿½Û»ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ÇµÄ³É±ï¿½ï¿½ï¿½ï¿½ï¿½Ö»ï¿½Ç¿ï¿½×´ï¿½Ä£ï¿½Ã»ï¿½ï¿½ï¿½ï¿½Ï¸ï¿½Öµï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½Êµï¿½ÊµÄ¾Æµï¿½É±ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½Ð£ï¿½Ï¸ï¿½ÂµÄ³É±ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½Òªï¿½ï¿½ï¿½Ð³É±ï¿½ï¿½Ð¸ï¿½Í³É±ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ã£¬Ö»ï¿½ï¿½Í¨ï¿½ï¿½ï¿½ï¿½ËµÄ·ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½Ú¾ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½Êµï¿½Ê£ï¿½ï¿½ï¿½ï¿½É±ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½äµ½Ï¸ï¿½Ú¡ï¿½Îªï¿½Ë£ï¿½ï¿½ï¿½Ð´ï¿½Ë¡ï¿½ï¿½Æµï¿½Òµï¿½É±ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½Ò»ï¿½Ä£ï¿½Í¨ï¿½ï¿½ï¿½ï¿½ï¿½Ä£ï¿½ï¿½Ð¹ï¿½ï¿½Æµï¿½Ö°Òµï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½Ü¹ï¿½ï¿½Ë½âµ½ï¿½ï¿½ï¿½ï¿½ï¿½Æµï¿½Ö°Òµï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½Ñ§Ï°ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ÇµÄ²ï¿½ï¿½Ö¾Æµï¿½É±ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½ÖªÊ¶ï¿½ï¿½ï¿½ò£¬²ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½Òµï¿½ï¿½ï¿½à£¬ï¿½ï¿½Ê¶ï¿½ï¿½ï¿½ï¿½ï¿½ï¿½Ê±ï¿½×¼ï¿½Ä²ï¿½ï¿½ã¡£(��������ء�hotel accounting-cost management���������Ƶ�ʵս������������
        ��һ���Ƶ����ʳ������ҵ����ĺܴ�һ���ֶ�Ҫ֧�����ǵijɱ�������Щ�Ƶ꣬ȫ����90%�����붼Ҫ��ʹ��֧���ɱ�����ˣ��Ƶ�ɱ������Ƿdz���Ҫ�ġ��ɱ�Ԥ��ͳɱ������ǿ��ƺ͹����ɱ�����߾������һ������֮·����һ����߾�����ĵ�·��ͨ������ÿһ��ɱ�(����)��������������ζԾ��������Ӱ��ģ����������ɱ������磬������(һ�����)��������룬��ô���ǾͲ������������á����棬�������˽�һ�¾Ƶ�ɱ���ϸ���ࣺ

�Ƶ�ɱ�����
ֱ�ӳɱ���Direct Cost��
ֱ�ӳɱ��ǾƵ�ľ��岿�Ż��ž���ֱ�Ӹ���ijɱ����������ֱ�ӳɱ�������������������������䶯����ˣ�ֱ�ӳɱ�����Ϊ�ɿ��Ƶģ��Ǹ����ŵ�ֱ�����Ρ��ھƵ�ҵ��ֱ�ӳɱ��磺ʳƷ�ɱ�����Ʒ�ɱ���н�ʡ����ϡ�ϴ�µȵȡ�

��ӳɱ���Indirect Cost��
�Ƶ��ӳɱ����ܺ����ױ�һ�����岿�Ż�������ʶ����˲��ܱ��κ���ȷ�IJ��Ÿ����ܵľƵ�ά�޷������Ҫ���Ƶ����в��ŷֱ�е����ǽ����Ƿdz����ѵġ���ʹ�����ܱ��˷�����ӳɱ����������������Ҳ���ܱ�ij�����ŵľ������е�����ӳɱ�ͨ������Ϊ�����ٷֳɱ���

�ɿ��Ƴɱ���Controllable Cost��
�ܵ���˵���Ƶ�ֱ�ӳɱ��ȼ�ӳɱ������ױ����ơ����ǣ��������еľƵ�ɱ����ӳ������������ǿ��Ա�ij���������Ƶġ������ɱ���Joint Cost��
�Ƶ�����ɱ�һ���DZ����������IJ��Ż�����ͬ�����ijɱ���һ��ͬʱ��������;�ˮ�ķ���Ա����һ�����ӣ������Ͷ�����һ�������ɱ���Ӧ������һ��ǡ���ķ�����һ���ַ��䵽��������ʣ�ಿ�ַ��䵽��ˮ�����ܶ��ӳɱ�Ҳ�ǹ����ɱ���

�ö��ɱ���Discretionary Cost��
�Ƶ��ö��ɱ�ָ��һ�������˵������ö��£�ij��ɱ����ܻ򲻿��ܷ����������ͨ��ָ�ܾ������ǽ���ά�޾���һ���ö��ɱ���ʵ�����Ƶ���ۿ��ܽ��걻�������ᣬ������������ӳٵ����� �������������Ƶ����붼�����ܵ�Ӱ�졣�ܾ�������ѡ��������ö��ɱ���

��سɱ���Relevant Cost��
�Ƶ���سɱ���һ��Ӱ��һ��Ƶ���ߵijɱ������磬һ�����꿼��Ҫ����һ�ײ�����������������ǰ���ֹ���¼��ʽ����سɱ�����������������Ĺ��óɱ�����������Ա����ѵ�ɱ�����������ƥ����κ�Ӳ����ά�޺Ͳ��ϳɱ���ֻҪû���κεı���Ҫ��Ա�ı仯��������Ͷ����ɱ������Ǿ��ߵ���سɱ���Ҳ���Ծ��߲����κε�Ӱ�졣

����ɱ���Sunk Cost��
�Ƶ����ɱ����Ѿ������˵ijɱ����Դ˳ɱ��Ѿ�û��ʲô�����������ˡ�����ɱ����ܶ�δ�����߲����κε�Ӱ�졣���磬���һ�������Ѿ�����1000Ԫ��һ��Ա�������˲��������������ѵ����ô��1000Ԫ���dz���ɱ��������ܶ��Ƿ��ò�����������ľ��߲����κε�Ӱ�졣

����ɱ���Opportunity Cost��
�Ƶ����ɱ��ǻ�û����ij�µijɱ������磬һ���Ƶ����Ͷ������ʣ���ʽ�Ҫô������֤ͨȯ���ر���Ϊ10%��Ҫô�������У��ر���6%������Ƶ�������֤ͨȯ�����Ļ���ɱ�����6%���Ƶ�����֤ͨȯ��׬ȡ��10%����ȥ6%�Ļ���ɱ�����ô���������4%�����ʡ�

�̶��ɱ���Fixed Cost��
�Ƶ�̶��ɱ�����Щ�ڶ���(��1��)��������������䶯�ijɱ����򡣱��磬�Ƶ�����㹤�ʡ����շ��á����ս�����ڹ��ɱ��ȵȡ����ӳ��ڽǶȿ�����Щ�ɱ��DZ䶯�ġ�

�ɱ�ɱ���Variable Cost��
�Ƶ�ɱ�ɱ���������������������Թ�ϵ������ʳƷ����Ʒ���۳ɱ���Խ���ʳƷ����Ʒ���ۣ�Խ��IJ�Ʒ�������������Ϊ0����ô����ҲΪ0��

��̶����䶯�ɱ���Semi fixed or Semi variable Cost��
�Ƶ��кܶ�ɱ����ܴ���ع���̶���ɱ�ɱ������У����ǰ����Ź̶�����Ԫ�غͿɱ����Ԫ�أ����Dz�����������ֱ�ӳ����ι�ϵ�����磬���ʡ�ά�޷ѡ�ˮ��ѡ���������Ĺ������õȵȡ�Ϊ�˾Ƶ���ߵ���Ҫ���ֽ���Щ��̶����䶯�ɱ�Ϊ�����֣��ֱ����̶��ͱ䶯�ɱ���

��׼�ɱ���Standard Cost��
�Ƶ��׼�ɱ�������ض�������ˮƽ�µijɱ�����Ϊ�ܶ�����Ӱ���ű�׼�ɱ������ҾƵ���Ƶ�䶼���Ų�ͬ�ı�׼�ɱ������Ա�׼�ɱ���Ҫÿ���Ƶ굥���趨�ͷ�չ��

¼�룺mp003

��һƪ�����ò����ɱ����Ƶ�����Ҫ��

��һƪ�������������ͳɱ�������


��Ƽ��ҵ����ϵͳ ��Ƽ������������ ��Ƽ�������۹��� ��Ƽ��ԡ����ϵͳ ��Ƽɣ��ϴԡ���� ��Ƽ��Ա����ϵͳ ��Ƽ���ֹ���ϵͳ
��Ƽ��������ϵͳ ��Ƽװ�޵��ӱ��� ��Ƽ��������ϵͳ ��Ƽ������Ħ���� ��Ƽ�Ƶ����ϵͳ ��Ƽ��Ա���۹��� ��Ƽ�ͻ�����ϵͳ
��ƼӪ������ϵͳ ��Ƽ�������ϵͳ ��Ƽ�������ݹ��� ��Ƽ���¹���ϵͳ ��Ƽ���޹������� ��Ƽ��������ϵͳ ��Ƽ�ֻ����۹���
��Ƽ�ưɹ������� ��Ƽ�������۹��� ��Ƽ��¥����ϵͳ ��Ƽ��ѵ�������� ��Ƽ��͹���ϵͳ ��Ƽ��װ���۹��� ��Ƽ���й���ϵͳ
��Ƽ���ȹݹ��� ��Ƽҽҩ����ϵͳ ��Ƽ������ϵͳ ��Ƽϴ�µ����� ��Ƽ������ϵͳ ��Ƽ���������� ��Ƽ�������ݹ���
��Ƽ��������ϵͳ ��ƼЬ�����۹��� ��Ƽͼ�����۹��� ��Ƽ������Ʒ���� ��Ƽ�٤��ݹ��� ��Ƽ�������ϵͳ ��Ƽ�۾�����ϵͳ
���౾������
������������