论中小酒店成本控制策略-以某酒店为例(开题报告,论文7200字)
摘 要：酒店成本控制对酒店管理而言是一项特别重要的工作,减少和控制成本支出是提高酒店经济效益的基本手段,良好的成本控制也体现了酒店管理者的水平。任何酒店都想达到"低成本、高效益"的经营目标。目前，中小酒店面临诸多问题，但是最重要的问题无外开源节流问题，如何在有限的资金下发挥最大的经济效益是每个酒店管理者需要研究的问题。成本控制是酒店管理活动中永恒的主题，成本控制的直接结果是降低成本，增加利润，从而提升酒店管理水平，增强酒店核心竞争力。中小酒店业财务管理面临着财务风险管理意识淡薄、内部财务控制不力、财务管理模式滞后等诸多问题，影响着中小酒店利润、制约着酒店发展。适应激烈竟争的市场形势，必须在加强资金管理内部控制、探索成本控制对策措施、完善应收账款控制流程、规范财务管理组织体系、建立风险防范处理机制等环节上下功夫，以规范灵活的财务管理、科学严格的内部管控、超前有效的资金运营实现中小酒店的健康发展。
关键词：酒店；成本；管理；效益；竞争；方法
On the Cost Control Strategy of Small and Medium - sized Hotels
Take Luliang Jundu Hotel as an example
Abstract: Hotel cost control is a particularly important task for hotel management. Reducing and controlling cost expenditure is the basic means to improve the economic efficiency of the hotel. Good cost control also reflects the level of hotel manager. Any hotel want to achieve "low cost, high efficiency" business objectives. At present, small and medium-sized hotel is facing many problems, but the most important issue no less than the source of the problem, how to use the limited funds to maximize the economic benefits of each hotel managers need to study the problem. Cost control is the eternal theme of hotel management activities, the direct result of cost control is to reduce costs and increase profits, thereby enhancing the level of hotel management and enhance the hotel's core competitiveness. Small and medium-sized hotel industry financial management is facing a weak sense of financial risk management, internal financial control ineffective, financial management model lag and many other issues, affecting the small hotel profits, restricting the hotel development. To adapt to the fierce competitive market situation, we must strengthen the internal control of capital management, explore cost control measures, improve the accounts receivable control process, standardize the financial management organization system, establish risk prevention and treatment mechanism and other aspects of efforts to standardize the flexible Financial management, scientific and strict internal control, ahead of effective capital operation to achieve the healthy development of small and medium-sized hotel.
Key words: hotel; cost; management; benefit; competition; method
目 录
摘 要 1
Abstract 2
一、中小酒店成本的控制理论 5
（一）中小酒店成本控制的概念 5
（二）中小酒店成本控制的意义 5
（三）中小酒店成本控制的研究背景 6
二、中小酒店成本控制的重要性 7
（一）军都酒店成本控制现状 7
三、中小酒店成本控制中存在的问题 8
四、推进促使中小酒店成本控制的对策 10
参考文献 11
致 谢 12
|
