기획여행상품의 원가구성요소 분석 및 표준원가산출에 관한 연구

Abstract

The purpose of this research is producing standard cost model through CBS analysis chart and standard calculation table. First of all, for this purpose, it determined essential cost elements of package tour product which is selling in domestic market. Second, it reify concept of the price and cost of package tour product. Third, it standardize the standard cost calculation model in conceptive way. This research approaches the price of travel company’s travel products package tour product package tour product to a realistic level. Through this model, it provides guarantee to choose travel products package tour product safely and fairly based on standard cost in consumer’s situation. Also, it can be utilized as base data to compare basic travel products and similar products. Meanwhile, it can be presented as judging criteria of travel products package tour product in quality