基于平衡计分卡的酒店战略成本动因分析
发布时间:2018-10-17 19:34
【摘要】:正一、引言酒店业作为我国对外开放最早的行业之一,二十多年来经历了市场的风风雨雨,与国外酒店相比,我国酒店业尚处于发展初期,经济效益的来源主要是资金的投入和管理,而且目前我国对酒店的投入普遍越来越追求豪华奢侈,服务品种多样化,内部管理往往顾此失彼,铺张浪费现象十分严重,特别是当今能源价格上涨造成酒店运营成本的大幅提高。面对酒店行业的激烈竞争,如何寻找
[Abstract]:First, as one of the earliest open industries in China, the introduction hotel industry has experienced the ups and downs of the market for more than 20 years. Compared with foreign hotels, the hotel industry in our country is still in the early stage of development. The main source of economic benefits is the investment and management of funds, and at present, the investment in hotels in our country is generally more and more luxurious and luxury, the variety of services is diversified, the internal management often neglects one another, and the phenomenon of extravagance and waste is very serious. In particular, the rise in energy prices has led to a substantial increase in hotel operating costs. Facing the fierce competition of hotel industry, how to find
【作者单位】: 江苏大学;
【分类号】:F719.2;F272;F272.92
本文编号:2277733
[Abstract]:First, as one of the earliest open industries in China, the introduction hotel industry has experienced the ups and downs of the market for more than 20 years. Compared with foreign hotels, the hotel industry in our country is still in the early stage of development. The main source of economic benefits is the investment and management of funds, and at present, the investment in hotels in our country is generally more and more luxurious and luxury, the variety of services is diversified, the internal management often neglects one another, and the phenomenon of extravagance and waste is very serious. In particular, the rise in energy prices has led to a substantial increase in hotel operating costs. Facing the fierce competition of hotel industry, how to find
【作者单位】: 江苏大学;
【分类号】:F719.2;F272;F272.92
【参考文献】
相关期刊论文 前2条
1 王佳凡;;基于平衡计分卡的成本领先战略体系设计[J];财会通讯;2010年28期
2 孟悦;;平衡计分卡在A酒店的应用分析[J];财会通讯;2011年20期
【共引文献】
相关期刊论文 前1条
1 阎冬和;;从平衡计分卡的内容构成分析其实质意义[J];产业与科技论坛;2011年03期
,本文编号:2277733
本文链接:https://www.wllwen.com/jingjilunwen/lyjj/2277733.html