The using of activity-based managament models in Dalian hotel enterprises

摘要

Nowadays, Dalian is a city blessed with many beaches and ideal places for tourism. Thus, one of the main sources of income is tourism. The growth of Tourist Sector in Dalian consists of well organized hotels and apartments similar to the best of the world. Hence, the need of information about costing is essential and crucial. The cost methods used are similar to the ones used in other sectors such as product industry. The method of Activity-Based Management(ABM) along with new technologies in computing can provide huge amount of information for the present situation, pinpointing all the problematic areas. The scope of this article is to discuss the outcome of implementing Activity-Based Management models in the high level hotel enterprises.