GM酒店战略预算管理研究

发布时间：2018-05-14 14:25

本文选题：GM酒店 + 战略预算　；参考：《深圳大学》2017年硕士论文

【摘要】：随着我国旅游业的不断发展,酒店行业已成为国民经济重要组成部分,近年来一大批国际酒店入驻中国,酒店品牌之间的竞争越来越激烈,预算管理水平的高低直接关系到酒店的综合竞争实力,建立一套科学的战略预算管理体系,通过平衡计分卡整合与酒店发展息息相关的各类指标,全面评估经营业绩,成为大部分酒店迫切需要解决的问题。本文基于战略预算管理理论,以GM酒店为例,通过还原GM酒店现有预算体系,指出GM酒店在预算管理过程中存在以下问题:预算编制局限于经营预算,忽视了财务预算和客人满意度、员工发展、业务流程等非财务指标预算,预算数据片面,预算执行缺少有力保证,预算反馈未能真实准确的利用弹性预算分析差异存在的原因,预算执行结果与业绩评价脱节。针对以上问题通过文献研究法和理论推演法,重新构建GM酒店战略预算管理体系。GM酒店战略预算管理体系构建围绕制定合理战略预算目标、编制全面预算、分析预算差异,执行有效业绩考评等主要目标,以战略预算管理制度和体系建设为主线,健全的预算执行控制措施及合理的预算考评机制为重心,全面展开预算管理工作。为了进一步明确预算目标,本文在预算编制和业绩评价过程中引入了平衡计分卡,将财务、客户、内部流程,学习与成长四个方面有机结合,促进酒店预算目标各个方面不断向前推进。预算编制中综合使用固定预算法和滚动预算法,在保持年度整体预算目标不变的前提下,根据企业实际情况调整预算细节,使整个预算过程更加符合酒店的运作。通过战略预算管理体系的构建,GM酒店明确了战略目标,优化了预算控制和反馈机制,完善了业绩评价体系,各项财务指标和非财务指标都有了很大提升,为GM酒店在激烈的市场竞争中脱颖而出提供了保障。同时也为酒店行业战略预算管理体系的构建提供了参考。
[Abstract]:With the continuous development of tourism in China, the hotel industry has become an important part of the national economy. In recent years, a large number of international hotels have entered China, and the competition among hotel brands is becoming more and more fierce. The level of budget management is directly related to the comprehensive competitive strength of the hotel. The establishment of a scientific strategic budget management system, through the balanced Scorecard integration and hotel development closely related to various indicators, comprehensive evaluation of business performance, It has become an urgent problem for most hotels. Based on the theory of strategic budget management, this paper takes GM Hotel as an example and points out the following problems in the process of budget management by restoring the existing budget system of GM Hotel: the budgeting is limited to the operating budget. Neglected the financial budget and guest satisfaction, staff development, business process and other non-financial indicators budget, budget data one-sided, budget implementation lack of sufficient assurance, budget feedback is not true and accurate use of flexible budget analysis differences exist reasons, Budget implementation results and performance evaluation are out of step. In view of the above problems, through literature research and theoretical deduction, the paper reconstructs the strategic budget management system of GM hotel. The strategic budget management system of GM hotel revolves around the formulation of reasonable strategic budget objectives, the compilation of overall budget, and the analysis of budget differences. In order to carry out the main target of effective performance appraisal and take the strategic budget management system and system construction as the main line, and perfect budget execution control measures and reasonable budget appraisal mechanism as the center of gravity, the budget management work can be carried out in an all-round way. In order to further clarify the budget objectives, this paper introduces a balanced scorecard in the process of budgeting and performance evaluation, which combines finance, customer, internal process, learning and growth. To promote all aspects of the hotel's budget objectives to move forward. In the budget preparation, the fixed budget law and the rolling budget law are used synthetically. On the premise of keeping the annual overall budget target unchanged, the budget details are adjusted according to the actual situation of the enterprise so as to make the whole budget process more in line with the operation of the hotel. Through the construction of strategic budget management system, GM hotel defines the strategic objectives, optimizes the budget control and feedback mechanism, and perfects the performance evaluation system. All financial indicators and non-financial indicators have been greatly improved. For GM hotel in the fierce market competition to stand out to provide protection. At the same time for the hotel industry strategic budget management system to provide a reference.
【学位授予单位】：深圳大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F719.2;F715.5

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