How to calculate the cost of tourism service enterprises?

The accounting method for the cost of tourism service enterprises is as follows:

(1) Tourism service enterprises operate many projects, and the accounting contents and methods are different. Business projects include travel agencies, guest rooms, bus rental services, commodity distribution services, and catering production services.

For productive services, there is cost accounting to collect costs, for commodity management projects, operating costs should be accounted for, and for travel agencies and room service, operating expenses and management expenses should be mainly accounted for.

(2) Compared with industrial enterprises, the main feature of tourism service enterprises is that the latter is a material product production enterprise, and the main object of accounting is the manufacturing process, while the former is a tourism service enterprise, and the main object of accounting is commodity circulation and various service processes. Therefore, the business cost accounting of tourism service enterprises has its own characteristics.

(3) The cost items and expenses of tourism service enterprises are mainly divided into operating costs and operating expenses. Management expenses and financial expenses are accounted for separately as current expenses and directly deducted from operating income of each period.

Extended data

The cost accounting of tourism catering service enterprises refers to the basic method of cost accounting of tourism catering service enterprises: determining the object of cost accounting. According to specific departments or business categories, it can be divided into catering, guest rooms, entertainment, tourism services and other businesses. Set up cost items. The operating costs of tourism catering services include direct materials, collection fees and commodity purchase prices. ?

Direct materials. Namely raw materials, materials, ingredients, auxiliary materials, fuels, etc. Direct consumption by enterprises. Collect and pay fees. Including room fee, meal fee, transportation fee, entertainment fee, luggage consignment fee, ticketing fee, air ticket fee, professional activity fee, visa fee, escort fee, service fee, publicity fee, insurance fee and airport fee. ?

Cost of commodity procurement. It is divided into the purchase cost of domestic purchased goods and the purchase cost of foreign purchased goods. The purchase price of domestic goods includes the original purchase price of purchased goods and the product tax, urban construction tax, consolidated industrial and commercial tax and surcharges paid for the purchase of agricultural and sideline products excluding tax.

The purchase cost of foreign goods refers to the actual cost of purchasing imported goods, including purchase price, import tax and foreign exchange difference.

Baidu Encyclopedia-Cost Accounting of Tourism Catering Service Enterprises

Baidu Encyclopedia-Accounting (Calculation Method)