松原石油酒店成本控制的研究

发布时间：2018-01-04 15:15

本文关键词：松原石油酒店成本控制的研究　出处：《吉林大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着互联网时代的来临,我国大多数酒店面对新时代的挑战显得竞争力严重不足,此外,很多中高端酒店的主要收入都来源于政府和企事业单位的公务支出,而随着中共中央最新的“六项禁令”等一系列措施的发布和实施,使整个酒店产业的利润严重缩水,因此在这一历史的转折点,酒店成本管理就变得越来越重要,国内酒店想要在新时代顺利的转型就必须重视酒店的成本管理,但是面对越来越大的市场压力,我国酒店业依然出现了供应过剩等一系列的不良势头,并且国内酒店的服务水平和发达国家相比仍然相差甚远,无法打造出符合自身的核心竞争力。此外,随着近几年我国各地区酒店的不断扩张和经营体制的不断变化,曾经酒店行业供需方面存在的问题得到了很大的改善,从根本上来说我国大多数酒店基本上完成了向大众化消费转型的过程,虽然这样一来使整个酒店业的潜能得到了最大的发挥,但是国内酒店实际的经营情况并不是很乐观。国内的酒店经营者始终崇尚价格优势,不同品牌的酒店之间的价格战使酒店业整体的利润严重下降,从而导致酒店业发展更加举步维艰。特别是在世界经济一体化逐步成熟的今天,中国的旅游产业越来越被世界所认可,这使得我国的酒店业面临着前所未有的机遇和挑战,通过对松原石油酒店成本管理存在的相关问题,如:采购成本管控体系不健全、成本控制分析较薄弱、成本支出构成不合理和库存成本管理内容不明确等,并且从实际情况出发制定出适合松原石油酒店发展的相关对策,例如在成本战略规划方面要采取明确精确细化管理理念、建立完善的管理控制制度和加大对内部的激励等措施;而在优化成本管理与控制机制方面则提出健全财务的管理体系、明确成本管理的责任和建立健全的成本管控体系等对策;在强化控制成本环节方面制定出预算的管理制度要严格、成本费用统一标准和精细管理并强化成本等对策;以及重视原料的仓储、发放过程。在研究中得出以下结论:首先,松原石油酒店已经初步建立了适合市场竞争的管理机制,通过对松原石油酒店的相关分析和研究能够看出,松原石油酒店的相关工作已经有了很大的进展,并且能够抛开传统的盈利模式转为多元化经营模式。其次,松原石油酒店成本管理方面还存在需要改进和完善的部分,在文中重点介绍了管理控制采购成本的体系有漏洞、成本的分析与控制较为薄弱、客房不合理的成本的支出构成和不明确的库存的成本管理等问题,并且分析了相关问题的原因所在,力求能够让酒店经营者清除所存在的问题和原因,以便在以后的工作中更加重视。最后,松原石油酒店应采取有效的成本管控措施提高竞争优势,通过之前的存在问题和原因分析,从实际情况出发制定出适合松原石油酒店发展的相关对策,例如在成本战略规划方面要采取明确精确细化管理理念、建立完善的管理控制制度和加大对内部的激励等措施;而在优化成本管理与控制机制方面则提出健全财务的管理体系、明确成本管理的责任和建立健全的成本管控体系等对策;在强化控制成本环节方面制定出预算的管理制度要严格、成本费用统一标准和精细管理并强化成本等对策;以及重视原料的仓储、发放过程。希望能为以后的研究者提供一定的参考和借鉴。
[Abstract]:With the advent of the Internet era, most hotels in China face the challenge of the new era is lack of competitiveness, in addition, are main source of income for many high-end hotels in government and enterprises and institutions of public spending, and with the release and implementation of a series of measures of the CPC Central Committee's new "six ban", the the hotel industry profits fell sharply, so at this turning point in history, the hotel cost management becomes more and more important, the domestic hotel wants to smooth the new era of transformation must attach importance to cost management of the hotel, but in the face of growing market pressure, China's Hotel industry, there is still a negative momentum of excess supply series of domestic, and the service level of the hotel and the developed countries are still far, unable to create with their own core competitiveness. In addition, with the recent years in our country The changing area expansion and the hotel management system, hotel industry supply and demand once the problem has been greatly improved, basically most of the hotel in China basically completed the process of transition to mass consumption, so although the hotel industry has been the greatest potential to play, but the operation the domestic hotel practice is not very optimistic. The domestic hotel operators has always been advocating price advantage, between different brands of hotel price war so that the hotel industry overall profit decline seriously, resulting in the hotel industry development more difficult. Especially in the world economic integration gradually mature today, China tourism industry is more and more recognized by the the world, which makes China's hotel industry is faced with hitherto unknown opportunities and challenges, the existence of Songyuan Petroleum Hotel cost management related issues , such as: procurement cost control system is not perfect, the cost control analysis is weak, the cost structure is not reasonable and the inventory cost management content is not clear, and starting from the actual situation and formulate the relevant countermeasures for the development of Songyuan Petroleum Hotel, for example, at the cost of strategic planning to take a clear accurate refinement of management concept, the establishment of management system and to increase internal incentives and other measures to control the sound; and in the optimization of the cost management and control mechanism is proposed to improve financial management system, clear the responsibility cost management and establish and improve the cost control system and so on; in strengthening cost control points out budget management system strictly, strengthening the cost in a unified standard cost and fine management and storage; and, attention to the raw material payment process. Draw the following conclusions: first, in the study of Songyuan Petroleum Hotel Has initially established the management mechanism for market competition, through the relevant analysis and research of Songyuan Petroleum Hotel can see related work of Songyuan Petroleum Hotel has made great progress, and be able to put aside the traditional profit model to diversified business model. Secondly, Songyuan Petroleum Hotel cost management has to be improved and perfected the part in this paper focuses on the management of procurement cost control there are loopholes in the system, analysis and control of cost is relatively weak, the cost management problems such as unreasonable room cost and inventory is not clear, and analyzed the reason of related problems, and strive to make clear the problems and reasons of the hotel operator there, in order to work in the future more attention. Finally, Songyuan Petroleum Hotel should take effective measures to improve the competitive advantage of cost control, through Analysis of problems and causes before, starting from the actual situation and formulate the relevant countermeasures for the development of Songyuan Petroleum Hotel, for example, at the cost of strategic planning to take a clear accurate refinement of management concept, the establishment of management system and to increase internal incentives and other measures to control the sound; and in the optimization of the cost management and control mechanism is put forward sound financial management system, clear the responsibility cost management and establish and improve the cost control system and so on; in strengthening cost control points out the budget management system should be strict, uniform standards and fine cost management and strengthening cost measures; and warehousing, attention to the raw material payment process. Hope to provide some reference and a reference for future researchers.

【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F719.2;F715.53

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