Traditional Culture Encyclopedia - Tourist attractions - Yunnan liberalizes tourism costs.
Yunnan liberalizes tourism costs.
In addition, a one-day tour of Shilin by a tourism team with more than 16 people should not be less than each person 185 yuan in the peak season; No less than 150 yuan per person in the peak season of one-day tour in Jiuxiang. Publicize the cost price, guide tourists to choose the products of Yunnan tourist routes correctly, and reduce all kinds of disputes arising from participating in unreasonable low-cost tours.
Extended data:
The accounting method for the cost of tourism service enterprises is as follows:
1. Tourism service enterprises operate many projects, and the contents and methods of accounting are also 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 distribution 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.
China. com-Yunnan released the reference fee for tourism consumption, please pay attention to it!
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