会议型酒店战略成本管理研究

发布时间：2018-01-30 01:09

本文关键词： 会议型酒店战略成本管理会展业价值链　出处：《北京交通大学》2012年硕士论文　论文类型：学位论文

【摘要】：本文以会议型酒店为研究对象,分析了目前国内会议型酒店的发展现状,通过与国外会议产业的对比,指出了我国会议产业与国外较成熟的会议业的差距。通过对酒店企业的相关文献和战略成本管理理论的研究,结合国内会议型酒店的现状,以桑克模型为理论基础,初步探讨了会议型酒店战略成本管理的分析框架。即：战略成本定位分析、价值链分析、成本动因分析。具体而言,会议型酒店首先要对行业、市场、竞争环境、顾客价值进行分析,确定会议型酒店的战略定位；然后分析本企业内外部的价值链的构成,找出成本构成的关键环节；从成本产生的结构性动因、执行性动因的角度探讨会议型酒店成本的影响因素,最终找到能够控制其成本的有效战略方式。即：产业链条延伸化；内部运营专业化。本文以YW酒店为例,通过应用成本管理的分析框架,得出YW酒店的战略定位,找到了价值链中增值的环节并得出针对性的成本管理建议。即非核心业务外包、扁平化管理、多层次的顾客关系管理。实现企业的成本优势,提升酒店的市场竞争力。
[Abstract]:This article takes the conference hotel as the research object, analyzes the present domestic conference hotel development present situation, through the comparison with the foreign conference industry. This paper points out the gap between the conference industry of our country and the more mature conference industry of foreign countries. Through the research of the related literature and the strategic cost management theory of the hotel enterprises, combined with the present situation of the domestic conference hotel. Based on the Sanker model, this paper preliminarily discusses the analytical framework of strategic cost management in conference hotels, that is, strategic cost orientation analysis, value chain analysis and cost driver analysis. Specifically, the conference hotel should first analyze the industry, market, competitive environment and customer value to determine the strategic positioning of the conference hotel; Then analyze the internal and external value chain of this enterprise, find out the key link of cost composition; From the point of view of the structural motivation of cost and executive motivation, this paper discusses the influencing factors of conference hotel cost, and finally finds out an effective strategic way to control its cost, that is, the extension of industrial chain; This paper takes YW hotel as an example, through the application of cost management analysis framework, the strategic positioning of YW hotel is obtained. Find the value added links in the value chain and get targeted cost management recommendations, namely non-core business outsourcing, flat management, multi-level customer relationship management, to achieve the cost advantage of the enterprise. Enhance the competitiveness of the hotel market.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F715.5;F719

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