本文關(guān)鍵詞：松原石油酒店成本控制的研究　出處：《吉林大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

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【摘要】：隨著互聯(lián)網(wǎng)時(shí)代的來(lái)臨,我國(guó)大多數(shù)酒店面對(duì)新時(shí)代的挑戰(zhàn)顯得競(jìng)爭(zhēng)力嚴(yán)重不足,此外,很多中高端酒店的主要收入都來(lái)源于政府和企事業(yè)單位的公務(wù)支出,而隨著中共中央最新的“六項(xiàng)禁令”等一系列措施的發(fā)布和實(shí)施,使整個(gè)酒店產(chǎn)業(yè)的利潤(rùn)嚴(yán)重縮水,因此在這一歷史的轉(zhuǎn)折點(diǎn),酒店成本管理就變得越來(lái)越重要,國(guó)內(nèi)酒店想要在新時(shí)代順利的轉(zhuǎn)型就必須重視酒店的成本管理,但是面對(duì)越來(lái)越大的市場(chǎng)壓力,我國(guó)酒店業(yè)依然出現(xiàn)了供應(yīng)過(guò)剩等一系列的不良勢(shì)頭,并且國(guó)內(nèi)酒店的服務(wù)水平和發(fā)達(dá)國(guó)家相比仍然相差甚遠(yuǎn),無(wú)法打造出符合自身的核心競(jìng)爭(zhēng)力。此外,隨著近幾年我國(guó)各地區(qū)酒店的不斷擴(kuò)張和經(jīng)營(yíng)體制的不斷變化,曾經(jīng)酒店行業(yè)供需方面存在的問(wèn)題得到了很大的改善,從根本上來(lái)說(shuō)我國(guó)大多數(shù)酒店基本上完成了向大眾化消費(fèi)轉(zhuǎn)型的過(guò)程,雖然這樣一來(lái)使整個(gè)酒店業(yè)的潛能得到了最大的發(fā)揮,但是國(guó)內(nèi)酒店實(shí)際的經(jīng)營(yíng)情況并不是很樂(lè)觀。國(guó)內(nèi)的酒店經(jīng)營(yíng)者始終崇尚價(jià)格優(yōu)勢(shì),不同品牌的酒店之間的價(jià)格戰(zhàn)使酒店業(yè)整體的利潤(rùn)嚴(yán)重下降,從而導(dǎo)致酒店業(yè)發(fā)展更加舉步維艱。特別是在世界經(jīng)濟(jì)一體化逐步成熟的今天,中國(guó)的旅游產(chǎn)業(yè)越來(lái)越被世界所認(rèn)可,這使得我國(guó)的酒店業(yè)面臨著前所未有的機(jī)遇和挑戰(zhàn),通過(guò)對(duì)松原石油酒店成本管理存在的相關(guān)問(wèn)題,如:采購(gòu)成本管控體系不健全、成本控制分析較薄弱、成本支出構(gòu)成不合理和庫(kù)存成本管理內(nèi)容不明確等,并且從實(shí)際情況出發(fā)制定出適合松原石油酒店發(fā)展的相關(guān)對(duì)策,例如在成本戰(zhàn)略規(guī)劃方面要采取明確精確細(xì)化管理理念、建立完善的管理控制制度和加大對(duì)內(nèi)部的激勵(lì)等措施;而在優(yōu)化成本管理與控制機(jī)制方面則提出健全財(cái)務(wù)的管理體系、明確成本管理的責(zé)任和建立健全的成本管控體系等對(duì)策;在強(qiáng)化控制成本環(huán)節(jié)方面制定出預(yù)算的管理制度要嚴(yán)格、成本費(fèi)用統(tǒng)一標(biāo)準(zhǔn)和精細(xì)管理并強(qiáng)化成本等對(duì)策;以及重視原料的倉(cāng)儲(chǔ)、發(fā)放過(guò)程。在研究中得出以下結(jié)論:首先,松原石油酒店已經(jīng)初步建立了適合市場(chǎng)競(jìng)爭(zhēng)的管理機(jī)制,通過(guò)對(duì)松原石油酒店的相關(guān)分析和研究能夠看出,松原石油酒店的相關(guān)工作已經(jīng)有了很大的進(jìn)展,并且能夠拋開(kāi)傳統(tǒng)的盈利模式轉(zhuǎn)為多元化經(jīng)營(yíng)模式。其次,松原石油酒店成本管理方面還存在需要改進(jìn)和完善的部分,在文中重點(diǎn)介紹了管理控制采購(gòu)成本的體系有漏洞、成本的分析與控制較為薄弱、客房不合理的成本的支出構(gòu)成和不明確的庫(kù)存的成本管理等問(wèn)題,并且分析了相關(guān)問(wèn)題的原因所在,力求能夠讓酒店經(jīng)營(yíng)者清除所存在的問(wèn)題和原因,以便在以后的工作中更加重視。最后,松原石油酒店應(yīng)采取有效的成本管控措施提高競(jìng)爭(zhēng)優(yōu)勢(shì),通過(guò)之前的存在問(wèn)題和原因分析,從實(shí)際情況出發(fā)制定出適合松原石油酒店發(fā)展的相關(guān)對(duì)策,例如在成本戰(zhàn)略規(guī)劃方面要采取明確精確細(xì)化管理理念、建立完善的管理控制制度和加大對(duì)內(nèi)部的激勵(lì)等措施;而在優(yōu)化成本管理與控制機(jī)制方面則提出健全財(cái)務(wù)的管理體系、明確成本管理的責(zé)任和建立健全的成本管控體系等對(duì)策;在強(qiáng)化控制成本環(huán)節(jié)方面制定出預(yù)算的管理制度要嚴(yán)格、成本費(fèi)用統(tǒng)一標(biāo)準(zhǔn)和精細(xì)管理并強(qiáng)化成本等對(duì)策;以及重視原料的倉(cāng)儲(chǔ)、發(fā)放過(guò)程。希望能為以后的研究者提供一定的參考和借鑒。
[Abstract]:With the advent of the Internet era, most hotels in China face the challenge of the new era is lack of competitiveness, in addition, are main source of income for many high-end hotels in government and enterprises and institutions of public spending, and with the release and implementation of a series of measures of the CPC Central Committee's new "six ban", the the hotel industry profits fell sharply, so at this turning point in history, the hotel cost management becomes more and more important, the domestic hotel wants to smooth the new era of transformation must attach importance to cost management of the hotel, but in the face of growing market pressure, China's Hotel industry, there is still a negative momentum of excess supply series of domestic, and the service level of the hotel and the developed countries are still far, unable to create with their own core competitiveness. In addition, with the recent years in our country The changing area expansion and the hotel management system, hotel industry supply and demand once the problem has been greatly improved, basically most of the hotel in China basically completed the process of transition to mass consumption, so although the hotel industry has been the greatest potential to play, but the operation the domestic hotel practice is not very optimistic. The domestic hotel operators has always been advocating price advantage, between different brands of hotel price war so that the hotel industry overall profit decline seriously, resulting in the hotel industry development more difficult. Especially in the world economic integration gradually mature today, China tourism industry is more and more recognized by the the world, which makes China's hotel industry is faced with hitherto unknown opportunities and challenges, the existence of Songyuan Petroleum Hotel cost management related issues , such as: procurement cost control system is not perfect, the cost control analysis is weak, the cost structure is not reasonable and the inventory cost management content is not clear, and starting from the actual situation and formulate the relevant countermeasures for the development of Songyuan Petroleum Hotel, for example, at the cost of strategic planning to take a clear accurate refinement of management concept, the establishment of management system and to increase internal incentives and other measures to control the sound; and in the optimization of the cost management and control mechanism is proposed to improve financial management system, clear the responsibility cost management and establish and improve the cost control system and so on; in strengthening cost control points out budget management system strictly, strengthening the cost in a unified standard cost and fine management and storage; and, attention to the raw material payment process. Draw the following conclusions: first, in the study of Songyuan Petroleum Hotel Has initially established the management mechanism for market competition, through the relevant analysis and research of Songyuan Petroleum Hotel can see related work of Songyuan Petroleum Hotel has made great progress, and be able to put aside the traditional profit model to diversified business model. Secondly, Songyuan Petroleum Hotel cost management has to be improved and perfected the part in this paper focuses on the management of procurement cost control there are loopholes in the system, analysis and control of cost is relatively weak, the cost management problems such as unreasonable room cost and inventory is not clear, and analyzed the reason of related problems, and strive to make clear the problems and reasons of the hotel operator there, in order to work in the future more attention. Finally, Songyuan Petroleum Hotel should take effective measures to improve the competitive advantage of cost control, through Analysis of problems and causes before, starting from the actual situation and formulate the relevant countermeasures for the development of Songyuan Petroleum Hotel, for example, at the cost of strategic planning to take a clear accurate refinement of management concept, the establishment of management system and to increase internal incentives and other measures to control the sound; and in the optimization of the cost management and control mechanism is put forward sound financial management system, clear the responsibility cost management and establish and improve the cost control system and so on; in strengthening cost control points out the budget management system should be strict, uniform standards and fine cost management and strengthening cost measures; and warehousing, attention to the raw material payment process. Hope to provide some reference and a reference for future researchers.

【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F719.2;F715.53

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