摘要
最近几年，随着改革开放，国家也大力支持民营企业，其数量在我国也是急剧增长，从而对我国的经济有所促进。现在我国的民营企业的特征是市场反应快，组织结构简单，翻新的能力也很强，让我国民营企业的国民经济有了很大的发展，世界金融危机以后，民营企业竞争激烈，资金匮乏，企业发展相当困难。在这种情况下，成本管理计谋对民营企业有重要意义，企业的生产成本要缩减，成本管理水平要加紧，要升高企业的竞争力。随着现代人们生活水平的提高，人们对于自身的消费观念也有着巨大的转变，外出旅游的消费也是每年递增，酒店就成了人们外出必要的条件。因此，近些年，我们酒店行业迅速崛起，但随着发展，酒店行业的财务管理也成为人们关注的问题。酒店是一个高成本、低利润的传统行业，根据酒店在西方发达国家历史三十多年发展成为成熟的酒店业态，而我国酒店还是一个新兴业态，其增长在近几年非常之快，整个市场需求巨大，这就使得酒店行业兴起非常旺盛。但目前酒店市场价格比较混乱，针对不同品牌及区域，以及不同房型，其价格差异都是较大的。其次，酒店行业经营的绩效也是有着较大的差异，针对相对成熟的酒店其销售净利润可达到30%以上，而有些酒店的利润可高达60%，钻研其中，其市场价格的定位、经营成本及人力成本等方面均存在着差异，因酒店的成本较高，企业尚未达到成本控制的最佳状态，所以有待进一步的提高。
关键词：酒店企业；成本；控制；问题分析
ABSTRACT
In recent years, with the reform and opening up, the state has also vigorously supported private enterprises, the number of which is also growing rapidly in our country, thus promoting our economy. Nowadays, the characteristics of private enterprises in our country are quick market response, simple organizational structure and strong ability to renovate, which have made the national economy of our private enterprises develop greatly. After the world financial crisis, private enterprises are facing fierce competition, lack of funds, and it is quite difficult for them to develop. In this case, cost management strategy is of great significance to private enterprises. The production cost of enterprises should be reduced, the level of cost management should be intensified, and the competitiveness of enterprises should be improved. With the improvement of modern people's living standards, people's consumption concept has also changed greatly. The consumption of outgoing tourism is also increasing every year. Hotels have become a necessary condition for people to go out. Therefore, in recent years, our hotel industry has risen rapidly, but with the development of the hotel industry, financial management has become a concern. Hotel is a traditional industry with high cost and low profit. According to the history of hotel industry in western developed countries for more than 30 years, it has developed into a mature Hotel industry. However, hotel industry in China is still a new industry. Its growth is very fast in recent years, and the whole market demand is huge, which makes the hotel industry rise very vigorously. But at present, the hotel market price is confused. For different brands and regions, as well as different room types, the price difference is large. Secondly, the performance of the hotel industry is also quite different. For relatively mature hotels, their net sales profit can reach more than 30%, while for some hotels, the profit can reach as high as 60%. There are differences in the positioning of market prices, operating costs and human costs. Because of the high cost of hotels, enterprises have not yet reached the optimal state of cost control. In order to further improve.
Key words: Hotel enterprise; cost; control; problem analysis
目录
摘要
ABSTRACT
1.绪论
1.1.选题背景及意义
1.1.1.选题背景
1.1.2.研究意义
1.2.国内外文献综述
1.3.本文研究内容和方法
1.3.1.研究内容
1.3.2.研究方法
2.成本控制相关理论概述
2.1.酒店成本控制的相关概念
2.1.1.酒店成本概念
2.1.2.酒店成本控制的主要内容
2.2.成本控制的流程及原则
2.2.1.成本控制概念
2.2.2.成本控制流程
2.2.3.在控制成本过程中应遵循的原则
3.我国酒店业成本控制的现状问题分析
3.1.我国酒店总体发展现状
3.2.我国酒店经营现状
3.3.我国酒店实施成本控制的必要性
3.4.酒店行业的成本控制的问题分析
3.4.1.缺乏对成本控制的观念
3.4.2.管理水平整体不高，内部不规范
3.4.3.与外国成本理念相差较大
3.4.4.国内酒店人员结构不合理
4.案例分析-以开元酒店为例
4.1.开元酒店总体介绍
4.1.1.酒店概况
4.1.2.市场定位
4.1.3.组织结构
4.2.开元酒店成本控制的分析
4.2.1.经营情况现状分析
4.2.2.开元酒店成本管理现状
5.加强酒店成本控制的对策
5.1.采购环节成本控制的措施及建议
5.2.能源成本控制的措施及建议
5.3.人力成本的控制措施及建议
6.结论与展望
致谢
参考文献
