摘要
随着我国经济的发展和人民生活水平的提高酒店行业鳞次栉比，市场环境也得到完善和规范，法律法规的健全让各行各业有了强大的后盾。与此同时，其所面临的市场竞争越来越激烈。受国家经济政策、宏观经济环境和市场竞争以及行业本身的特点等各种因素的影响，酒店行业普遍存在企业管理较为薄弱，控制手段相对缺乏的现状，市场的开放，对企业管理的要求也越来越高，成本管理与控制便成为企业抵御内外压力的主要保障。
本论文通过对项目成本理论的研究以及对赵记酒店行业成本控制现状的调研，寻找赵记酒店行业成本控制中存在的问题，重点分析了这些问题的成因，发现赵记酒店在成本控制方面重点存在以下问题：项目成本控制的观念和意识滞后、项目成本控制基础性工作薄弱、项目成本管理信息系统闲置等。针对问题症结，笔者对相关问题进行了深入的研究，并提出改善措施，重点阐述了优化成本控制流程和改进成本控制的措施，揭示了重视项目成本全过程管理和跟踪项目目标成本控制效果的意义，并提出改进成本控制措施要从转变成本控制观念、提高基础工作质量、完善控制制度体系、加强信息化建设等方面入手，为赵记酒店项目成本控制提出了具体的改善措施。
关键词：赵记酒店；成本控制；存在问题
With the development of our economy and the improvement of people’s living standards in the hotel industry, with the market environment has been perfect and standardize, laws and regulations and improve the from all walks of life have a strong backing. At the same time, facing the market competition is more and more fierce. National economic policy, macro economic environment and market competition, and the characteristics of the industry itself, the influence of various factors such as is common in the hotel industry management is weak, control of the status quo of the relative lack of market opening, more and more is also high to the requirement of enterprise management, cost management and control will become the main guarantee for enterprise to resist pressure inside and outside.
In this paper, based on the research of the theory of project cost and cost control to zhao ji hotel industry present situation research, looking for zhao cost control problems that exist in the hotel industry, the cause of these problems are emphatically analyzed, found that zhao ji hotel in terms of cost control mainly exist the following problems: the idea of project cost control and the lag of consciousness, project cost control basic work is weak, idle project cost management information system, etc. In view of the issue, the author carried on the thorough research to the problems, and put forward the improvement measures, and expounds the optimization of the cost control process and improve the cost control measures, reveals the attaches great importance to the whole process of project cost management and tracking the significance of project target cost control effect, and improve the cost control measures are proposed from changing the concept of cost control, improve the quality of foundation work, improve the system of control system, strengthening information construction and other aspects, as zhao ji hotel project cost control specific improvement measures are put forward.
Key words: zhao ji hotel; Cost control; There is a problem
目 录
ABSTRACT…………………………………………………. 3
2.1 酒店成本控制的相关概念………………………………. 11
2.1.2酒店成本控制的主要内容………………………….. 12
2.2 成本控制的流程及原则………………………………… 13
2.2.3在控制成本过程中应遵循的原则…………………….. 14
3我国酒店业成本控制的现状问题分析…………………………… 15
3.3我国酒店实施成本控制的必要性…………………………. 19
3.3.1我国酒店成本管理的现状………………………….. 19
3.3.2我国酒店成本控制的环节………………………….. 19
3.3.3成本控制对于我国酒店发展的必要性…………………. 21
3.4酒店行业的成本控制的问题分析…………………………. 22
3.4.1缺乏对成本控制的全局观念………………………… 22
3.4.2产业形象模糊，价格跨度过大………………………. 22
3.4.3管理水平不高，行业发展不规范…………………….. 22
3.4.4能与外国酒店集团相抗衡的品牌较少…………………. 23
4加强酒店成本控制的对策……………………………………. 25
4.1 采购环节成本控制的措施及建议…………………………. 25
4.2 能源成本控制的措施及建议…………………………….. 26
4.2.1强化节能意识，遵循能源管理基本原则……………….. 26
4.2.2合理安排酒店的职工宿舍………………………….. 26
4.2.3应用能源管理来实现成本的控制…………………….. 27
4.3人工成本的控制的措施及建议……………………………… 27
5案例分析-以赵记酒店为例…………………………………… 28
5.1 赵记酒店总体介绍………………………………………………………………………………… 28
5.2赵记酒店成本控制的分析……………………………………………………………………….. 29
5.2.1经营情况现状分析……………………………….. 29
5.2.2 赵记酒店成本管理现状…………………………… 31
