A酒店全面预算管理分析与优化研究

发布时间：2018-05-06 20:37

本文选题：全面预算管理 + 政务型酒店　；参考：《广东财经大学》2017年硕士论文

【摘要】：伴随着八项规定和六项禁令的出台,我国的酒店尤其是政务型酒店(一般达五星级酒店标准)出现了公务接待收入、餐饮收入、会议收入下降,成本上升,利润饱和的现象。如何通过精细化管理完成转型是政务型酒店急需解决的问题。全面预算管理是酒店实现粗放式管理走向精细化管理的工具之一。面临着严峻的政策调控和日益激烈的竞争环境,优化全面预算管理对酒店加强精细化管理,实现转型具有重要意义。基于此,本文以A酒店为例,分析了A酒店作为政务型酒店在面临酒店转型和行业竞争加剧的情况下,全面预算管理作为A酒店精细化管理工具在实施过程中存在的问题。然后通过问卷调查和访谈探究了问题存在的原因,提出了对应的优化方案。研究表明,A酒店在实施全面预算管理中存在以下问题:预算目标未与战略目标匹配;预算管理组织机构未细化到责任中心;预算编制体系不够完善;预算执行中未建立常态性分析;预算考评奖惩机制不够合理;保障机制远落后于企业实施全面预算管理的需要。基于此,笔者通过分析A酒店全面预算管理出现的问题,提出了一些有创新价值的优化方案:引入价值链理论和平衡计分卡对预算目标和预算考核指标进行重新设计;结合多种方法进行预算编制;预算执行过程中建立常态性分析体系;对ERP中的预算模块进行改造;加强酒店全面预算管理培训等。该文期待为A酒店改进全面预算管理提供参考意见。同时本文的研究成果对政务型酒店实现发展方式和经营模式转型提供思路,具有一定的参考和借鉴价值。
[Abstract]:With the introduction of eight regulations and six injunctions, Chinese hotels, especially government hotels (generally up to the standard of five-star hotels), have appeared the phenomenon of official reception income, catering income, conference income decline, cost rise, profit saturation. How to complete the transformation through meticulous management is an urgent problem for government-oriented hotels. Comprehensive budget management is one of the tools to achieve extensive management towards fine management. In the face of severe policy control and increasingly fierce competition environment, it is of great significance to optimize the overall budget management for the hotel to strengthen the fine management and realize the transformation. Based on this, this paper takes hotel A as an example to analyze the problems existing in the implementation of A hotel as a fine management tool of hotel A in the face of hotel transformation and intensified industry competition. Then through questionnaire and interviews to explore the reasons for the problem, put forward the corresponding optimization scheme. The research shows that the hotel has the following problems in the implementation of overall budget management: the budget objectives are not matched with the strategic objectives, the budget management organization has not been refined to the responsibility center, the budget preparation system is not perfect; There is no normal analysis in budget execution, the mechanism of budget evaluation, reward and punishment is not reasonable, and the guarantee mechanism lags far behind the need of enterprises to implement comprehensive budget management. Based on this, the author analyzes the problems of hotel A's overall budget management, and puts forward some innovative optimization schemes: the introduction of value chain theory and balanced scorecard to redesign the budget objectives and budget assessment indicators; This paper combines various methods to make budget; establishes normal analysis system in budget execution process; rebuilds budget module in ERP; and strengthens training in hotel's overall budget management and so on. This article looks forward to providing reference for A Hotel to improve overall budget management. At the same time, the research results of this paper provide ideas for the development mode and management mode transformation of government-oriented hotels, and have certain reference and reference value.
【学位授予单位】：广东财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F715.5;F719.2

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