顺德皇帝酒店的成本控制.docVIP

摘 要 在国际金融危机的影响下，一方面入境游市场下降，国际客源及其购买力都大幅下降，消费星级酒店的欧美客源大幅减少，另一方面外贸出口行业受到重大打击，国内实体经济增幅放缓，政府和许多企业减少活动数量和活动开支，使酒店行业市场形势严峻。而且我国加入WTO后，酒店业将直接面对全球竞争市场，并与国际知名酒店集团展开直接竞争。国内酒店行业既迎来了巨大的发展机遇，又面临着酒店市场逐步向世界开放所带来的严峻挑战，竞争将日趋激烈。这样，为了生存和竞争发展，完善酒店内部的成本控制已成了当务之急，成本控制的关键取决于的经营管理水平，经营管理水平越高，成本控制就越好。因此， Abstract In the international financial crisis, under the influence, while inbound tourism market decline in the purchasing power of an international customer base and demand declined sharply and consumer-star hotel in Europe and the United States substantially reduced customer base, on the other export industries are a major blow to domestic entities economic growth slowdown, the Government and many companies to reduce the number of activities and activity costs, so that the hotel industry market is very grim. And Chinas accession to WTO, the hotel industry will directly face the global competitive market, and with world-renowned hotel groups in direct competition. The domestic hotel industry not only ushered in tremendous growth opportunities and face the hotel market is gradually opening to the world posed a serious challenge, competition will become increasingly fierce. In this way, improve cost control within the hotel has become a top priority. Cost control will have a direct bearing on the hotels revenue and profits, cost control, the key depends on the hotel management level, the higher the level of business management, cost control, the better. Therefore, strengthening cost control is to improve the viability and development of a hotel and effective way to improve cost control, thus improving the operation and management of the hotel, in this must find effective ways to achieve cost control optimization. Key words : Cost control; Hotel management; Financial management; Cost Management  目 录 1 引言 1 2 皇帝酒店的简介及成本控制现状 2 3 皇帝酒店成本控制问题的分析 3 3.1 经营决策的失误 3 3.2 成本控制监管不力 3 3.3毛利率分析的失误 3 3.4 人员管理的不善 4 3.5 监控手段有效性的缺乏 5 4 改善皇帝酒店成本控制的对策 6 4.1注重原材料内部控制的监管 6 4.1.1 原料的采购控制 6 4.1.2 验收控制 7