内 容 摘 要
我国的酒店业是伴随着改革开放的20多年而调整成长的，现已作为一个大产业，成为国民经济新的增长点。随着经济全球化和信息化进程的加快，酒店业正面临着新一轮发展机遇，也面临着更加严峻的挑战。在此情况下，我们如何保持自身优势，在竞争中不断壮大和发展自己，这是每家酒店管理者和每家酒店都必须正视和回答的问题，与之相适应，酒店经营成本管理也应从“被动型财务”向“自主型财务”转变，建立现代企业成本管理制度。与此同时，作为酒店重要职能管理部门的财务部更要清新认识到，成本管理观念只有不断更新，成本管理内容的发展才会走入良性循环，要形成全局的、动态的、发展的、战略性的财务观念，否则无法实现真正与国际惯例接轨，也无法达到西方先进管理技术的效果。本文主要从齐齐哈尔宜必思酒店成本管理现状研究出发，分析成本管理存在问题及原因，提出成本管理的改进措施，例举成本管理中实际案例，以期望齐齐哈尔宜必思酒店发展成为顶尖优秀酒店的同时，其成本管理也达到行业领先水平。
关键词：经济型酒店 齐齐哈尔宜必思酒店 成本管理
ABSTRACT
Our hotel industry is accompanied by 20 years of reform and opening up and adjustment of growth, is now available as a large industry has become a new economic growth point . With the accelerated process of economic globalization and information technology , the hotel industry is facing a new round of development opportunities , is also facing more severe challenges . In this case , how do we maintain their advantage in the competition continue to grow and develop their own , which is every hotel and every hotel managers must face and answer questions , with suitable hotel operating cost management should also be ” financial passive ” to ” autonomous financial ” changes , the cost of establishing a modern enterprise management system . Meanwhile, the Ministry of Finance as the hotel management is more important functions to be refreshing to realize that only by constantly updating the concept of cost management , cost management and content development would go into a virtuous cycle , to form a global, dynamic, development, strategy financial concept of , or can not achieve real convergence with the international practice , can not achieve the effect of advanced Western management techniques . This article from the Qiqihar Ibis cost research status management , analyze the cost management problems and the reasons put forward to improve the measures of cost management , for example, cost management in practical cases , the desired Qiqihar Ibis developed into a top superior hotel at the same time , the cost management also achieve industry-leading level .
Keywords: frugally hotel, qiqihaer ibis, cost control
目 录
1 综述………………………………………………………………… 5
1.1本文的研究目的和意义……………………………………………… 6
1.2国内外研究现状…………………………………………………… 6
1.2.1国内的研究现状……………………………………………… 6
1.2.2国外的研究现状……………………………………………… 7
1.3 我国酒店成本的基本理论概述……………………………………….. 7
1.3.1 酒店成本的组成……………………………………………… 7
1.3.2 酒店企业的成本管理职责………………………………………. 8
2 齐齐哈尔宜必思酒店的成本控制现状……………………………………….. 8
2.1 宜必思酒店人力资源工作效率差……………………………………… 8
2.2 酒店采购产品费用大………………………………………………. 9
2.3 酒店一次性产品消耗大…………………………………………….. 9
3 经济型酒店成本中存在的问题…………………………………………….. 9
3.1开发成本管理的思维滞后性………………………………………….. 9
3.2成本管理制度缺乏监督性和激励性……………………………………. 10
3.3企业内部成本控制管理制度不健全……………………………………. 10
3.4酒店成本管理手段落后…………………………………………….. 11
4 减少酒店成本的措施…………………………………………………… 12
4.1 改善经济型酒店的成本问题………………………………………… 12
4.2 加强采购成本控制……………………………………………….. 12
4.3 加强热工成本控制……………………………………………….. 14
4.4加强企业管理费用控制和财务费用控制………………………………… 15
4.4.1对酒店企业管理费用的控制……………………………………. 15
4.4.2酒店企业财务费用的控制……………………………………… 16
5总结……………………………………………………………….. 16
参考文献……………………………………………………………… 17
