酒店成本控制外文中英文翻译.doc

外文翻译 原文 Hotel Cost Control Material Source: Contemporary Hospitality Management Author: Charles T Horngren, George Foster Cost control management is an important component of cost control is necessary to strengthen the need for the cost of doing business control the meaning of the principles of cost control analysis, at the same time the hotel industry needs to understand the specific details of cost control, Italy Justice. Cost control through the theory and the hotel industry to a combination of cost control analysis, to better guide the cost of the hotel industry control practice. Cost control is cost and control two content composite. Cost is to achieve a specific economic purpose of the consumption occurs fees; control is controlled by changing the constituent elements of the object or its constituent elements of the link between the way to a certain head standard operation process. Cost control cost management is cost, as well as the formation of the occurrence and impact of the cost of the various factors and conditions imposed by the impact of the initiative in order to achieve optimal cost and a reasonable cost to ensure that an act of compensation. Hotel industry in the hardware facilities has reached a very high level after 20 years of development, but there are still many problems. The traditional cost control for the hotel industry can not meet the current needs of development, and strategic control in the hotel industry came into being. The unique advantage of strategy cost control compared with the traditional cost control, including: extraversion, competitive, long-term, sustained and comprehensive. Value chain is a major tool for strategic cost control, through its value chain analysis, and optimizes the business value chain to achieve business cost control, in order to enhance their competitive advantagement. As a manager, they analyze chain at the angle of the strategy cost. They should not only focus on the internal value chain optimization, but