Hospitality,Tourism, and Lifestyle Concepts

ABSTRACT

This article provides an overview of the significance of the lifestyle concept for the management of service quality and customer satisfaction in the hospitality and tourism industry. It discusses aspects of its continuing evolution and outlines the contents of articles relevant to this volume, providing a brief summary of the articles collected. It concludes by identifying a number of opportunities for further research into hospitality and tourism lifestyle concepts.     

作业成本法(ABC)在酒店业的应用性研究

作业成本法是一种以作业为基础的成本计算方法,它从根本上解决了传统成本法的缺陷,同时给企业成本管理和经营管理决策提供了很好的基础.本文通过对作业成本法的理论探讨和案例分析,阐明了作业成本法在酒店业的应用流程和方式,揭示了作业成本法对于提高酒店经营管理决策水平和竞争力具有重要的理论意义和现实意义.