Study Of Cost Control Of Dalian G Hotel Based On Value Chain

Stars hotel should need to provide to meet customers demand for services in many aspects. In view of this diversity, the cost control is relatively complicated. Because of the outdated equipments and high operating costs, Dalian G Hotel lost a lot of customers. It is urgent to Dalian G Hotel, the traditional cost control methods are not effect. Therefore, Dalian G Hotel should look for a new method.In this paper, we introduce the value chain theory based on comprehensive analysis about Dalian G Hotel cost. At the beginning, build a structure about value chain and analyze the internal and external about value chain. Second, extend the value chain and study the measures about how to decline the cost. Form three aspects:Purchase department will link with suppliers to form strategic alliance to achieve win-win situation. Inventory store and Purchase department will be closely linked, in order to reduce unnecessary costs and period expenses. Dalian G Hotel will achieve added value, through the establishment of standard recipe cards and changing accounting method. The post analysis will become in process control. Sales department and external customers will become a part of the value chain. If the customers have satisfied with the service, that will not only to increase customers, but also to reduce the cost.The core is no longer simply decline the cost but consider the added value form a long-term perspective. On the cost accounting method for allocation of indirect costs using activity-based costing. These will make cost-control more reasonable.