The Exploration Of The Fine Refinement Management Thoughts Applied In The Cost Management Of Hotel

In the 21st century, Chinese native hotels face huge opportunities and challenges. In one hand, more and more foreign capital hotels are entering our country gate, the competition among hotels is more and more intense; in the other hand, as Beijing applies for 2008 Olympic Games successfully and Shanghai bids for 2010 World Expo successfully. The hotel market is facing huge opportunity. So, how to strengthen the core competencies of hotel is an urgent difficult question.The paper focuses on the effect of cost management of Chinese native hotel. As it is a poor point which blocks the development of the hotel, it expounds that it is a must for these managers to pay more attention to the cost management. Then, how to manage hotel cost effectively? In view of the basic development situation of the macroscopic urban hotel industry and the main questions lie in the concrete management practice, the paper analyzes the possible reasons, mainly including system reason, thought reason and technology reason. In this foundation, the paper introduces the fine refinement management thoughts boldly. Try to combine the advanced management thoughts and the concrete cost management methods and make use of the thoughts to instruct the cost management practice.The main characteristic of the paper lies in:1. The selected topic is novel. As being different from the majority literatures in hotel management aspect, the paper places the angle of view on the exploration in the thinking mode of hotel cost management.2. Realize the combination of management science and cost accounting knowledge. Standing closely to the academic front, the paper makes effort to make use of the currently most advanced management thoughts -- fine refinement thoughts, to explore one new thinking mode of hotel cost management and to instruct the cost management practice.3. The exploration has certain practical significance. Now our native hotels are facing the especially unprecedented opportunities and the challenges. The paper turns into the exploration, regarding strengthens the hotel core competitive power, has certain feasibility.