目 录
1引言……………………………………………………………………………………………………… 1
2酒店成本的相关理论…………………………………………………………………………….. 1
2.1酒店成本的概念………………………………………………………………………….. 1
2.2酒店成本的构成………………………………………………………………………….. 1
3.泰州国际金陵酒店成本核算的问题……………………………………………………….. 2
3.1业务边界不清晰，组织结构待完善……………………………………………… 2
3.2目标制定不够科学缺乏全面长远意识………………………………………….. 2
3.3成本核算模式和方法过于落后…………………………………………………….. 2
4.泰州国际金陵酒店成本核算的建议……………………………………………………….. 2
4.1引入运作成本控制系统，强化成本核算意识……………………………….. 2
4.2成立单独负责酒店活动的上级部门……………………………………………… 3
4.3建立良好的酒店运作成本信息管理系统………………………………………. 3
结论………………………………………………………………………………………………………… 3
参考文献…………………………………………………………………………………………………. 4
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摘 要
根据我国现实情况分析，大多数酒店还没有建立一套完善的酒店成本核算方法。由于酒店是一个多方面经营的结合体，在酒店行业的成本核算中还存在着很多的问题，这些问题一直困扰着我国的中小型酒店。目前来说，很多的酒店对成本核算没有一个很好的使用方法，缺少相应的核算方式，往往会忽视成本核算这一方面。在国内的一些酒店对成本核算提高了关注度，但是核算方法还不够成熟，在实行成本核算时出现了许多问题，造成不必要的错误，这些都严重阻碍了我国酒店行业的发展。在此背景下，笔者以泰州国际金陵酒店为例，深入分析和探讨了酒店成本的控制策略。
关键词：酒店；成本核算；问题策略
Abstract
According to China’s actual situation analysis, most hotels have not yet established a complete set of hotel cost accounting methods. As the hotel is a combination of multi-faceted operations in the hotel industry cost accounting there are still many problems, these problems have been plagued by our small and medium-sized hotel. At present, many hotels do not have a good use of cost accounting methods, the lack of appropriate accounting methods, often overlooked in this aspect of cost accounting. Some hotels in the country to improve the cost of accounting, but the accounting method is not mature enough, in the implementation of cost accounting when there are many problems, resulting in unnecessary mistakes, which have seriously hindered the development of China’s hotel industry. In this context, the author to Taizhou International Jinling hotel, for example, in-depth analysis and discussion of the hotel cost control strategy.
Key words: hotel; cost accounting; problem strategy
