沈达保利江海大酒店成本管理研究

发布时间：2018-07-24 10:09

【摘要】：沈达保利江海大酒店是位于辽宁省丹东东港地区的一家五星级标准的民营酒店,和许多企业一样,酒店在降低成本的问题上试过很多方法,但效果不佳。酒店投入运营前三年,各项营业额指标呈明显上升趋势,但利润始终达不到预期。酒店近几年经历了管理层频繁更换,工作人员大量的流动、裁减,营业额大幅下滑,账面累计亏损严重。在企业发展的某一时段,收入的增长一旦遇到瓶颈,成本管理的问题就变得尤为重要。本文通过对沈达保利江海大酒店餐饮部、客房部等营业部门和人力资源部、销售部、财务部等非营业部门的成本管理现状进行研究,使用酒店大量的财务数据进行定量分析,发现了企业成本管理的诸多问题:食品酒水的成本率过高、食材库存积压严重、餐饮物资损耗过大、能源耗用和网络信息费用过高、融资成本及税务成本过高。通过大量文献分析和同行业管理经验的研究得出酒店成本管理问题的成因,主要概括以下几点:没有采用符合企业自身的采购策略;餐饮物资库存管理无序;在节能减排方面缺乏行之有效的针对性管理细则,对现有的管理规定不能严格执行;人力成本的控制,采用一味的裁员、降低工资标准的方法影响到酒店的整体运营,单纯的降低人力成本随之而来是酒店服务水平、营销能力和品牌口碑的下降,营业收入也大幅下滑,没有实现通过相对降低成本提高利润的目标;融资渠道及方式还有很大的改善空间;因缺乏对国家和当地政府政策法规的研究而没能享受相关的税收优惠政策。制定成本管理的有效方法,首先要转变思维观念,即降低成本传统思维方式向现代思维方式转变,把降低成本看成是企业的一项系统性工程。本文针对沈达保利江海大酒店的成本管理问题及成因,用现代成本管理战略思维方式分别从经营和管理两个层面制定有效的方法。在经营层面,通过改变采购模式,更新采购策略和管好采购员来降低采购成本;通过制定严格的库存管理和物资管理制度把库存量和物资损耗量控制在合理的范围内;通过创新营销模式来降低销售成本;通过建立良好的人才进退机制和奖罚制度相对降低人力成本。在管理层面,通过完善报销制度和内部管理制度来降低管理费用;通过优化贷款渠道、调整贷款额度和贷款周期来降低融资成本;合理利用相关税收政策享受税收优惠。同时在经营层面和管理层面制定对企业切实可行的有效措施,做到不带来负面影响的情况下使企业长期的、相对的、有效的降低成本。
[Abstract]:Shen Da Baolijiang Sea Hotel is a five-star standard private hotel in Dandong Donggang area of Liaoning Province. Like many enterprises, the hotel has tried many methods to reduce costs, but the effect is not good. Three years before the hotel put into operation, the turnover indicators show a clear upward trend, but the profit has never reached expectations. In recent years, the hotel has experienced frequent management changes, a large number of staff flow, job cuts, a sharp decline in turnover, book losses. In a certain period of enterprise development, once income growth meets a bottleneck, cost management becomes particularly important. This paper studies the current situation of cost management in non-business departments such as Food and Beverage Department, Room Department, Human Resources Department, sales Department, Finance Department, etc., and uses a large amount of financial data of the hotel to carry out quantitative analysis. Many problems of enterprise cost management are found, such as high cost rate of food and wine, serious stock backlog of food materials, excessive consumption of food and beverage materials, too high cost of energy consumption and network information, too high cost of financing and tax. Through a lot of literature analysis and the research of the management experience of the same industry, the causes of hotel cost management problems are obtained, which are summarized as follows: not adopting the purchasing strategy which accords with the enterprise itself; In the aspect of energy saving and emission reduction, there is a lack of effective regulations for targeted management, and the existing regulations cannot be strictly carried out; the control of human costs, the adoption of blindly layoffs, and the reduction of salary standards affect the overall operation of the hotel. The simple reduction of manpower cost is followed by the decline of hotel service level, marketing ability and brand reputation, and the decline of operating income, which fails to achieve the goal of raising profits through relatively lower costs; There is still much room for improvement in financing channels and methods; due to the lack of research on national and local government policies and regulations, we can not enjoy the relevant tax preferential policies. In order to establish an effective method of cost management, we must first change the thinking concept, that is, to reduce the cost of traditional thinking mode to modern mode of thinking, and to regard cost reduction as a systematic project of the enterprise. This paper aims at the cost management problem and its cause of formation of Shen Da Baolijiang Sea Hotel, and formulates effective methods from two aspects of management and management by means of modern cost management strategic thinking mode. At the operational level, the purchasing cost can be reduced by changing the purchasing mode, updating the purchasing strategy and managing the purchasing staff, and controlling the stock and material wastage within a reasonable range through the establishment of strict inventory management and material management system. Through innovative marketing mode to reduce sales costs, through the establishment of a good talent advance and retreat mechanism and reward and punishment system to reduce the relative cost of human resources. In the management level, by improving the reimbursement system and internal management system to reduce the management costs; through optimizing the loan channels, adjusting the loan quota and loan cycle to reduce the financing costs; reasonable use of relevant tax policies to enjoy tax incentives. At the same time, at the level of management and management, make effective measures to the enterprise, so that the enterprise can reduce the cost for a long time, relative and effectively without negative impact.
【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;F715.5

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