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旅游企業(yè)財務(wù)管理

旅游企業(yè)財務(wù)管理

定  價:49.8 元

叢書名:普通高等院校旅游管理專業(yè)類“十三五”規(guī)劃教材 教育部旅游管理專業(yè)本科綜合改革試

        

  • 作者:胡芬 著
  • 出版時間:2020/12/1
  • ISBN:9787568067133
  • 出 版 社:華中科技大學(xué)出版社
  • 中圖法分類:F590.66 
  • 頁碼:198
  • 紙張:膠版紙
  • 版次:1
  • 開本:16開
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本書是根據(jù)旅游管理專業(yè)教學(xué)大綱的基本要求編寫的。本書在編寫過程中,以企業(yè)財務(wù)管理的基本理論為基礎(chǔ),結(jié)合一般旅游企業(yè)的經(jīng)營特點,在每個章節(jié)中加入具體的案例,以此加深讀者對各章節(jié)內(nèi)容的理解和認(rèn)識。
全書分為四篇,共十章。第1篇為基礎(chǔ)理論篇,對旅游企業(yè)管理相關(guān)概念、原則與方法進行了簡單而又詳細(xì)的闡述與歸納;第二篇為籌投資管理篇,該篇在第三章對旅游企業(yè)籌資的基本概念、籌資渠道與方式、籌資的結(jié)構(gòu)以及風(fēng)險進行了闡釋,在第四章對投資的基本概念、投資決策的評價指標(biāo)計算等進行了詳細(xì)而又系統(tǒng)的介紹;第三篇為企業(yè)資產(chǎn)管理篇,該篇包括流動資產(chǎn)管理、固定資產(chǎn)管理與其他資產(chǎn)管理,對不同資產(chǎn)的相關(guān)概念及日常管理方法進行了描述;第四篇為利潤分配與財務(wù)預(yù)算分析篇,該篇在第八章介紹了股利分配的基本概念、股利政策以及不同時期適合的股利分配方案,在第九、十章介紹了財務(wù)預(yù)算及財務(wù)分析部分。

This book is compiled according to the basic requirements of the tourism management professional syllabus. In the process of writing this book, based on the basic theories of corporate financial management, combined with the operating characteristics of general tourism companies, specific cases are added to each chapter to deepen readers’ understanding and awareness of the content of each chapter.
The book is divided into 4 parts with a total of 10 chapters. The first one is the basic theory chapter, which briefly and detailedly elaborates and summarizes the related concepts, principles and methods of tourism enterprise management. The second one is the investment management chapter, Chapter 3 explains the basic concepts, financing channels and methods, financing structure, and risks of tourism enterprise financing. Chapter 4 provides a detailed and systematic introduction to the basic concepts of investment and the calculation of evaluation indicators for investment decisions. The third part is enterprise asset management, which includes current asset management, fixed asset management and other asset management, and describes the related concepts and daily management methods of different assets. The fourth part is profit distribution and financial budget analysis. Chapter 8 introduces the basic concepts of dividend distribution, dividend policies, and suitable dividend distribution plans in different periods. Chapters 9 and 10 introduce the financial budget and financial analysis.
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