近年来，我国各级政府对当地旅游基础设施的投入逐步加大，旅游景区相应的配 套功能也在不断健全和完善，其在国民经济中的地位也在不断凸显，扮演着越来越重 要的角色。但是，旅游业的快速发展，也给旅游景区的管理提出了更多更高的要求， 旅游景区的各项管理机制逐渐暴露出一些问题，尤其是成本管理方面。根据调查数据 显示，虽然我国旅游景区的收入在逐年递增，但是对应的成本开支也在逐年递增且增 长的幅度高于收入增长的幅度，在一定程度上说明我国旅游景区的财务成本管理方面 存在较大的不足和问题。 本文以 H 景区作为研究对象，运用文献综述法、定量定性分析法和案例分析法， 首先理清本文的核心概念，包括成本管理、精细化管理的概念，阐述成本管理的一些 理论，如作业成本管理理论、战略成本管理理论、精细化管理理论等。其次，分析了 H 景区成本管理现状，分别从成本构成、成本管理组织架构等三方面展现了 H 景区的 整体成本管理情况，进而分析了 H 景区在财务成本管理方面存在的问题。再次，提出 了 H 景区精细化成本管理体系构建的具体方案，在明确精细化成本管理的目标，以及 其中应当遵循的基本原则的基础上，提出了 H 景区精细化管理的具体措施，主要包括 H 景区成本组织建立和成本管理体系建立。最后，为了有效保障 H 景区精细化成本管 理的实施，该章针对 H 景区的特点以及所构建的精细化成本管理体系提出了保障措 施，包括组织领导保障、信息技术保障等。 关键词：精细化 成本管理 运营模式 财务预算III ABSTRACT In recent years, China's governments at all levels have gradually increased investment in local tourism infrastructure, and the corresponding supporting functions of tourist attractions have been constantly improved and improved. Their status in the national economy has also been highlighted, playing an increasingly important role. However, the rapid development of tourism has also put forward more and higher requirements for the management of tourist attractions. Various management mechanisms of tourist attractions have gradually exposed some problems, especially in financial management. According to the survey data, although the income of China's tourist attractions is increasing year by year, the corresponding cost expenditure is also increasing year by year and the growth rate is higher than the income growth rate, which fully indicates that China's tourist attractions need to improve the financial cost management mechanism. Based on the H scenic area as the research object, using the method of literature review and quantitative qualitative analysis and case analysis, first of all, clarify the core concepts of this article, including the concept of cost management, fine management, some of the cost management theory, such as homework cost management theory, strategic cost management theory, the elaborating management theory, etc. Secondly, it analyzes the current situation of the cost management of H scenic spot, and presents the overall cost management of H scenic spot from the three aspects of cost composition and cost management organizational structure, and then analyzes the problems existing in the financial cost management of H scenic spot. Thirdly, this paper puts forward a specific plan for constructing the refined cost management system of H scenic spot. On the basis of clarifying the objectives of refined cost management and the basic principles that should be followed, this paper puts forward specific measures for the refined cost management of H scenic spot, mainly including the establishment of cost organization and cost management system of H scenic spot. Finally, in order to effectively guarantee the implementation of refined cost management in H scenic spot, this chapter proposes safeguard measures according to the characteristics of H scenic spot and the refined cost management system constructed, including organization and leadership guarantee, information technology guarantee, etc.Key words: Refinemen Cost management Operation mode Financial budgetV 目 录 摘要..............................................................................................................................I ABSTRACT...................................................................................................................III 第 1 章 绪论..................................................................................................................1 1.1 研究背景和意义..............................................................................................1 1.1.1 研究背景...............................................................................................1 1.1.2 研究意义...............................................................................................1 1.2 研究现状..........................................................................................................2 1.2.1 关于精细化成本管理的研究...............................................................2 1.2.2 关于景区财务成本管理的研究...........................................................4 1.2.3 研究评述...............................................................................................5 1.3 研究内容和方法..............................................................................................6 1.3.1 研究内容...............................................................................................6 1.3.2 研究方法...............................................................................................7 1.4 本文创新点......................................................................................................7 第 2 章 相关概念和基础理论......................................................................................9 2.1 相关概念...........................................................................................................9 2.1.1 旅游景区...............................................................................................9 2.1.2 成本管理...............................................................................................9 2.1.3 精细化管理..........................................................................................10 2.1.4 精细化成本管理.................................................................................11 2.2 相关理论........................................................................................................12 2.2.1 战略成本管理理论.............................................................................12 2.2.2 全面成本管理理论.............................................................................12 2.2.3 精细化管理理论.................................................................................13 2.3 景区成本管理特点........................................................................................14 2.3.1 景区住宿设施成本管理.....................................................................14 2.3.2 景区餐饮成本管理..............................................................................15 2.3.3 景区商店成本管理..............................................................................15 第 3 章 H 景区成本管理现状....................................................................................173.1 H 景区简介.....................................................................................................17 3.2 H 景区财务成本管理情况..........................................................................17 3.2.1 H 景区主要成本组成..........................................................................17 3.2.2 成本管理组织架构.............................................................................18 3.2.3 H 景区成本管理制度.......................................................................19 3.3 H 景区财务成本管理存在的问题.................................................................20 3.3.1 缺乏精细化成本管理的理念.............................................................20 3.3.2 成本管理目标计划不够明确.............................................................21 3.3.3 粗放运营方式增加成本.....................................................................21 3.3.4 财务成本管理配套制度不健全.........................................................22 第 4