构建我国饭店战略成本管理体系研究

发布时间：2018-03-09 05:33

本文选题：饭店　切入点：战略成本管理　出处：《中南林学院》2003年硕士论文　论文类型：学位论文

【摘要】： 在过去短短的20多年中，我国的现代饭店业经历了由起步、发展到进入现代化水平的三个阶段，跨越了世界现代饭店业近百年的发展历程，，取得了为国人、世人所瞩目的巨大成就。截止到2000年底，我国有旅游饭店10481座，共有客房94.8万多间，固定资产2532亿元，全国旅游饭店营业收入达862亿元，上缴营业税金44亿元。然而，作为旅游产业三大支柱之一的旅游饭店业在宏观报喜的情况下，却也面临着前所未有的挑战：产业规模急剧膨胀、市场竞争激烈、经济效益滑坡等等。随着21世纪的到来，我国加入WTO以及大型国际饭店集团纷纷抢滩中国市场，它更是给整个旅游饭店业带来了新的挑战和冲击，使饭店业原来的经营理念、管理方式发生着前所未有的剧变。由于饭店企业经营环境的巨大变化，实行有效的战略管理已成为企业生存发展的首要问题。同时，战略管理思想作为这一重心的管理平台，也已逐步渗透到营销、生产、财务和人力资源等各个职能领域。饭店企业要想摆脱经营困境，应更加注重加强作为企业管理重要组成部分的成本管理，以降低成本和提高市场竞争力。传统的饭店成本管理体系虽然仍有一定的实用性，但其内容的局限性日益显露。为迎接新时期新形势下的挑战，增强饭店的竞争力，有必要调整饭店成本管理的内容，构建新的饭店成本管理体系，使之适应时代的需要。在国内，战略成本管理是近几年刚刚兴起的新兴管理会计领域，本论文详细论述了有关战略成本管理的理论基础：战略成本管理的概念、原理、内容、特点及其程序，进而从孙子兵法的战略管理思想中受到启迪，围绕饭店战略成本管理的目标——寻求成本优势，从“道”——饭店成本文化、“天”与“地”——饭店经营环境、“人”——饭店人力资本与人力资本投资、“法”——饭店组织结构及管理制度和方法等四个方面构建了我国饭店的战略成本管理体系。
[Abstract]:In the past 20 years or so, the modern hotel industry of our country has experienced three stages from starting, developing to the level of modernization. By end of 2000, China had 10481 tourist hotels, more than 948,000 guest rooms, 253.2 billion yuan of fixed assets, 86.2 billion yuan of operating income of national tourist hotels and 4.4 billion yuan of operating tax. As one of the three pillars of the tourism industry, the tourism hotel industry is facing unprecedented challenges in the case of macro-news: the scale of the industry is expanding rapidly, the market competition is fierce, the economic benefits are declining, and so on. With the arrival of 21th century, China's entry into the WTO and the large international hotel groups have snapped up the Chinese market, which has brought new challenges and shocks to the whole tourist hotel industry, making the original management concept of the hotel industry. Because of the great changes in the management environment of the hotel enterprises, effective strategic management has become the most important issue for the survival and development of the enterprises. At the same time, the strategic management thought serves as the management platform of this center of gravity. Has also gradually penetrated into marketing, production, finance and human resources and other functional areas. Hotel enterprises should pay more attention to strengthening cost management, which is an important part of enterprise management, in order to reduce costs and improve market competitiveness. Although the traditional hotel cost management system still has some practicability, In order to meet the challenge under the new situation and strengthen the competitiveness of the hotel, it is necessary to adjust the content of the hotel cost management and construct a new hotel cost management system to meet the needs of the times. In China, strategic cost management is a newly emerging field of management accounting in recent years. This paper discusses the theoretical basis of strategic cost management in detail: the concept, principle, content, characteristics and procedures of strategic cost management. Then it is inspired from Sun Tzu's strategic management thought of the art of war, and seeks cost advantage around the goal of strategic cost management of hotel. From four aspects of "Dao" -hotel cost culture, "heaven" and "land" -hotel operating environment, "person" -hotel human capital and human capital investment, "law" -hotel organization structure and management system and method, this paper constructs the war of Chinese hotel. Cost management system.
【学位授予单位】：中南林学院
【学位级别】：硕士
【学位授予年份】：2003
【分类号】：F719.3

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