本文選題：全面預(yù)算管理 + 政務(wù)型酒店�。� 參考：《廣東財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：伴隨著八項(xiàng)規(guī)定和六項(xiàng)禁令的出臺(tái),我國(guó)的酒店尤其是政務(wù)型酒店(一般達(dá)五星級(jí)酒店標(biāo)準(zhǔn))出現(xiàn)了公務(wù)接待收入、餐飲收入、會(huì)議收入下降,成本上升,利潤(rùn)飽和的現(xiàn)象。如何通過(guò)精細(xì)化管理完成轉(zhuǎn)型是政務(wù)型酒店急需解決的問(wèn)題。全面預(yù)算管理是酒店實(shí)現(xiàn)粗放式管理走向精細(xì)化管理的工具之一。面臨著嚴(yán)峻的政策調(diào)控和日益激烈的競(jìng)爭(zhēng)環(huán)境,優(yōu)化全面預(yù)算管理對(duì)酒店加強(qiáng)精細(xì)化管理,實(shí)現(xiàn)轉(zhuǎn)型具有重要意義�；诖�,本文以A酒店為例,分析了A酒店作為政務(wù)型酒店在面臨酒店轉(zhuǎn)型和行業(yè)競(jìng)爭(zhēng)加劇的情況下,全面預(yù)算管理作為A酒店精細(xì)化管理工具在實(shí)施過(guò)程中存在的問(wèn)題。然后通過(guò)問(wèn)卷調(diào)查和訪(fǎng)談探究了問(wèn)題存在的原因,提出了對(duì)應(yīng)的優(yōu)化方案。研究表明,A酒店在實(shí)施全面預(yù)算管理中存在以下問(wèn)題:預(yù)算目標(biāo)未與戰(zhàn)略目標(biāo)匹配;預(yù)算管理組織機(jī)構(gòu)未細(xì)化到責(zé)任中心;預(yù)算編制體系不夠完善;預(yù)算執(zhí)行中未建立常態(tài)性分析;預(yù)算考評(píng)獎(jiǎng)懲機(jī)制不夠合理;保障機(jī)制遠(yuǎn)落后于企業(yè)實(shí)施全面預(yù)算管理的需要�；诖�,筆者通過(guò)分析A酒店全面預(yù)算管理出現(xiàn)的問(wèn)題,提出了一些有創(chuàng)新價(jià)值的優(yōu)化方案:引入價(jià)值鏈理論和平衡計(jì)分卡對(duì)預(yù)算目標(biāo)和預(yù)算考核指標(biāo)進(jìn)行重新設(shè)計(jì);結(jié)合多種方法進(jìn)行預(yù)算編制;預(yù)算執(zhí)行過(guò)程中建立常態(tài)性分析體系;對(duì)ERP中的預(yù)算模塊進(jìn)行改造;加強(qiáng)酒店全面預(yù)算管理培訓(xùn)等。該文期待為A酒店改進(jìn)全面預(yù)算管理提供參考意見(jiàn)。同時(shí)本文的研究成果對(duì)政務(wù)型酒店實(shí)現(xiàn)發(fā)展方式和經(jīng)營(yíng)模式轉(zhuǎn)型提供思路,具有一定的參考和借鑒價(jià)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.
【學(xué)位授予單位】：廣東財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F715.5;F719.2

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