| 旅游企业经济效益评价方法分析 |
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| 引用本文： | 景滨杰.旅游企业经济效益评价方法分析[J].山西经济管理干部学院学报,2005,13(4):69-71. |
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| 作者姓名： | 景滨杰 |
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| 作者单位： | 山西经济管理干部学院,山西,太原,030024 |
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| 摘 要： | 损益平衡分析法和最佳利润分析法是旅游企业经营中有关经济效益评价最基本的两种方法，二者都是研究业务量、成本和利润之间的关系的。通过分析，可以帮助企业科学决策和加强经营管理，控制和降低企业经营成本，促进经济效益和劳动生产率的提高。
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| 关 键 词： | 旅游企业 经济效益 方法 分析 |
| 文章编号： | 1008-9101（2005）04-0069-03 |
| 收稿时间： | 2005-09-12 |
| 修稿时间： | 2005年9月12日 |
Analysis of Economic Benefits Assessment in Tourist Enterprises |
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| JING Bin-jie.Analysis of Economic Benefits Assessment in Tourist Enterprises[J].Journal of Shanxi Institute of Economic Management,2005,13(4):69-71. |
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| Authors: | JING Bin-jie |
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| Abstract: | There are two basic methods on economic benefits assessments in the tourist enterprises: analytic approach of profit and loss balance and analytic approach of maximum profit,which are all used to study the relation between the portfolio and the profit.Through analyzing these two indexes,it can help the enterprises make the scientific decisions,strengthen the management and administration,control and reduce the enterprise's operating cost and promote the economic benefits and labor productivity. |
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| Keywords: | Tourist Enterprise Economic Benefits Method Analysis |
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