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根据国家旅游总局和财政部门规定,旅游行业服装费标准,第一年前台人员每人400元,后台人员每人240元,间隔四年后,再按此标准全面更新一次,或每年更新其中一套,按第一年的1/4标准开支。由于旅游饭店是综合性企业,有客房、餐厅、商场各个部门。服装式样、质地各不相同,制做也有先后。如果当月支付直接计入当月费用,由于费用集中会影响当月利润的正确。同时,支付一笔直接计入一笔费用,平时较难控制,容易产生用多少算多少,到了年终不是超支就是不足。为了加强对服装费用的管理,我认为对服装费的核算可采取全年总额预提,分月摊销的办法。也就是首先要按现有总人数和服装费标
According to the provisions of the State Tourism Administration and the financial department, the tourism industry clothing standard, the first year front desk staff of 400 yuan per person, background staff 240 yuan per person, after an interval of four years, according to this standard comprehensively updated once, or updated annually Set, according to the first quarter of the standard 1/4 expenses. As the tourist hotel is a comprehensive enterprise, rooms, restaurants, shopping malls in various departments. Clothing styles, different texture, system has also had. If the monthly payment directly included in the current month expenses, due to the concentration of fees will affect the correctness of the current month. At the same time, pay a direct count of a fee, usually more difficult to control, easy to produce how much to count, to the end of the year is not over-spending is inadequate. In order to strengthen the management of the cost of clothing, I think the accounting of clothing costs can take the whole year withholding, monthly amortization approach. That is, first of all, according to the total number of existing and clothing fee standard