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旅游景区的收入具有季节性强、周期性强的特质,同时受到较多主客观性因素的影响,波动性较大,因而景区的运营往往面临较大的不确定性,存在着诸多的运营风险和财务风险。管理会计通过对会计信息的进一步加工,可以帮助企业更好地进行战略决策,降低运营风险,有效减少、甚至规避经营过程中的财务风险,但目前管理会计在我国企业中运用并不广泛,并未真正发挥其协助决策的作用,文章就管理会计在旅游景区中的作用进行探讨,旨在为企业降低景区运营的风险提供参考。
The income of tourist attractions has the characteristics of strong seasonality and strong cyclicality. At the same time, it is subject to more subjective and objective factors and has greater volatility. Therefore, the operation of scenic spots often faces great uncertainty and there are many operational risks And financial risk. Management accounting through the further processing of accounting information, can help enterprises make better strategic decisions, reduce operational risk, effectively reduce or even evade the financial risks in the course of operation, but the current management accounting is not widely used in our business, and The paper does not really play its role in helping decision-making. The article discusses the role of management accounting in tourist attractions and aims to provide reference for enterprises to reduce the risk of scenic operation.