R酒店成本控制优化研究

发布时间：2018-04-19 01:31

本文选题：R酒店 + 成本控制　；参考：《沈阳工业大学》2017年硕士论文

【摘要】：提高成本控制水平是一个企业提升自身价值的重要途径。尤其在外部市场环境低迷的情况下,成本控制显得尤为重要。R酒店是一家定位于高端政务接待类的四星级酒店,成立之初曾以国际化的管理模式、创新的经营理念、个性化的服务赢得顾客和业内的一致好评。但是反腐政策的出台,“三公经费”大幅度缩减,再加上近年来酒店数量日益膨胀,想要在这样充斥着不利因素的大背景下脱颖而出,在竞争中获得优势地位,酒店需从内部挖掘潜力,运用战略手段降低成本和费用,争取更大的利润空间。可以说,成本控制的好坏决定了企业抵御外来风险能力的大小。本文正是以R酒店的成本控制为研究对象。在研究过程中,采用了文献研究、调查研究与案例研究等方法。从定性和定量两个角度对酒店存在的成本控制问题进行了深入的分析。本文从R酒店的日常经营环节、人力成本、能源消耗三方面的成本控制现状入手,发现酒店在采购、仓储、加工等日常经营环节中分别存在着管控制度不完善、成本控制能力薄弱、成本分析不到位的问题。同时,人力成本和能源成本两方面也得不到有效的控制。对这些问题展开进一步的分析,发现采购管控制度不完善的原因在于对供应商的管理上存在漏洞,而且采购过程缺乏计划性。仓储成本控制能力薄弱与存货的周转率偏低有关。餐饮成本分析不到位主要是成本核算方式粗放和投料随意性过大导致。人力成本偏高则与酒店员工流失率高和餐饮部门存在的冗员现象相关。此外,能源消耗成本得不到有效控制的最根本原因就是管理层和员工的重视程度不够。针对这些发现的问题,提出了建立供应商准入和绩效评价制度,采用ABC分类法、定量订货法、定期订货法、标准成本法等一系列措施来完善各个具体环节的成本控制,又从整体层面提出要加强酒店的信息化系统建设和成本预算分析考核体系建设。以期为R酒店成本控制工作提供科学详细的管理建议。
[Abstract]:Improving the level of cost control is an important way for an enterprise to enhance its own value.Especially in the situation of low external market environment, cost control appears to be particularly important. R Hotel is a four-star hotel located in the high-end government reception category. At the beginning of its establishment, it used an international management model and innovative business philosophy.Personalized service to win customers and industry praise.However, with the introduction of the anti-corruption policy, the "three public funds" have been greatly reduced, and the number of hotels has been increasing in recent years, they want to stand out against such a background of unfavorable factors and gain a dominant position in the competition.Hotels need to tap the potential from within, use strategic means to reduce costs and fees, and strive for greater profit space.It can be said that the quality of cost control determines the ability of enterprises to resist foreign risks.This paper takes R hotel cost control as the research object.In the course of the research, literature research, investigation and case study are adopted.This paper analyzes the problem of cost control in hotel from both qualitative and quantitative aspects.This paper starts with the current situation of cost control in three aspects of R hotel's daily operation, manpower cost and energy consumption, and finds out that the management and control system is not perfect in the daily management of hotel, such as purchasing, storage, processing and so on.The cost control ability is weak, the cost analysis is not in place.At the same time, labor costs and energy costs can not be effectively controlled.Through further analysis of these problems, it is found that the imperfect procurement control system is due to the loopholes in the management of suppliers and the lack of planning in the procurement process.Storage cost control capacity is weak and inventory turnover rate is low.Food and beverage cost analysis is not in place is mainly due to extensive cost accounting and excessive randomness of feeding.The high labor cost is related to the high turnover rate of hotel staff and the existence of redundant staff in the catering department.Furthermore, the most fundamental reason why the cost of energy consumption is not effectively controlled is that management and employees are not paying enough attention to it.Aiming at these problems, a series of measures, such as ABC classification, quantitative ordering, regular ordering and standard cost method, are put forward to perfect the cost control of each specific link, such as establishing the supplier admission and performance evaluation system, and adopting the ABC classification method, the quantitative ordering method, the regular ordering method and the standard cost method, and so on.At the whole level, it is proposed to strengthen the construction of the hotel information system and the cost budget analysis and assessment system.With a view to R hotel cost control work to provide scientific and detailed management advice.
【学位授予单位】：沈阳工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F719.2;F715.5

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