HT酒店战略成本管理问题与对策分析.docVIP

摘要 不经济型连锁酒店作为酒店业的重要组成部分，正扮演着举足轻重的角色。酒店的经营成功是有多方面因素的，无论在硬件还是软件上都要有自己的成功之处。随着经济的快速发展，经济型酒店的利润却出现了下滑的现象，成本管理成为经济型酒店经营中的生命线。在严峻的经济形势下面临着巨大的考验，越来越多的经济型酒店将成本管理作为了企业发展战略中很重要的一环。如何降低酒店战略成本，成为经济型酒店的重要关注点。 因此本文以HT酒店KM分店为例，剖析其经营现状，分析其成本管理内容，发现存在的问题有：成本管理范围比较狭窄、内部成本管理职责不明确、成本管理制度不完善、技术水平偏低，影响成本降低，并通过分析提出确定人才核心战略、加强战略成本管理文化建设、加强酒店内部管理制度对策来解决这些问题。这不但对改善汉庭连锁酒店经营有所裨益，也可为我国经济型酒店的发展提供参考依据。 关键词： 经济型酒店 战略成本管理 战略成本 Abstract As an important part of the hospitality industry, budget chain hotels are playing a pivotal role. The success of the hotel is multi-faceted, and it must have its own success in both hardware and software. With the rapid development of the economy, the profits of budget hotels have declined, and cost management has become the lifeline of economic hotel operations. Under the severe economic situation, it faces a huge test. More and more budget hotels regard cost management as an important part of their development strategy. How to reduce the hotels strategic cost has become an important concern for budget hotels. Therefore, this paper takes HT Hotel KM branch as an example to analyze its current management status and analyze its cost management content. It finds that the problems are narrow: the scope of cost management is relatively narrow, the internal cost management responsibility is not clear, the cost management system is imperfect, and the technical level is low. To reduce the cost, and solve these problems by analyzing and suggesting the core strategy of talents, strengthening the construction of strategic cost management culture, and strengthening the internal management system of hotels. This will not only improve the operation of Hanting hotel chain, but also provide reference for the development of Chinas economy hotel. Key words：Budget hotel，strategic cost management，strategic cost 第1章 绪 论 1.1 研究背景 自从改革开放之后我国不止在经济领域得到了十足的发展，教育、文化以及科技也在迅速的发展，随着经济的发展和人们居住水平的提高，出门旅游放松减轻压力的人也逐年增多，出外旅游就会涉及到住宿的问题，越来越多的人们在外旅游选择酒店居住，旅游业发展的同时也带动了酒店产业的发展，相关数据显示，2018年我国的旅游行业实现了超过五