毕业论文--碧海酒店战略成本管理研究.docVIP

摘 要 我国酒店业在经过20多年的发展后，硬件设施上目前已经达到了相当高的水平。但仍然存在着许多问题。传统的成本控制方法已经远不能满足目前酒店业发展的需要，战略成本在酒店业成本控制中营运而生。战略成本控制与传统的控制相比有很多优势，包括外向性、竞争性、长期性、持续性、全面性。战略成本管理是以战略管理理论为基础，通过对传统成本管理系统的功能拓展而新兴的管理领域，因此战略成本管理的主要分析方法来源于战略管理的方法体系。从战略的高度将战略管理的分析方法同成本信息的产生和利用做一个合理的结合，就构成了战略成本管理的基本分析框架。战略管理中同成本因素紧密相关的分析方法主要有三个，分别是价值链分析、战略定位分析和成本动因分析。本文从碧海大酒店的角度出发，站着战略成本的高度从内而外的为该酒店制定一系列的战略成本管理制定，提高该酒店的竞争力。 关键字：战略成本管理;价值链分析; 战略定位分析; 成本动因分析 ABSTRACT Our hotel in after 20 years of development in hardware facilities has reached a high level. But there are still many problems. The traditional cost control method can satisfy the needs of the development of the industry, the current strategic cost in the hotel and the cost control. The strategic cost control and traditional control has its unique advantages, including extraversion, competitive, and long-term sustainability, and comprehensive. The strategic cost management is based on the theory of strategic management, through the traditional cost management system function expansion and the emerging field of management, therefore the strategic cost management from the main analysis methods of strategic management system. From the strategic height of strategic management will cost analysis methods of information and make a rational use of grafting, constitutes the strategic cost management of the basic framework. Strategic management is closely related with the cost of three main analysis method, namely the value chain analysis and strategic positioning analysis and cost drivers. From this perspective, the hotel is one of the high cost of standing strategy from the inside out for this hotel for a series of strategic cost management, improve the hotel for the competition. Key words: The strategic cost management; The value chain analysis; The strategic positioning analysis; Cost drivers 目 录 摘 要 I ABSTRACT II 引言 1 1 战略成本管理的理论概述 1 1.1 酒店战略成本管理的方法 1 1.1.1 价值链分析 1 1.1.2 战略定位分析 2 1.1.3成本动因分析 2 1.2 酒店战略成本管理的特点 3 1.2.1长期性 3 1.2.2全局性 3 1.2.3外延性 3 1.2.4抗争性 3 1.3 酒店引