High-end Hotels Cost Management Research

With the tourism and consumer market a high degree of prosperity,led the rapid development of China's hotel industry.However,how to gain a dominant position in the fierce competition,the operation cost and cost control is one of the important factors.The traditional cost control means,with little success,so had to explore new cost management methods.In this paper,the high-end hotel as the research object,and taking J Liangjiang Holiday Hotel as a case study.analysis of the current domestic high-end hotel development status,pointed out that China's high-end hotels and foreign more mature high-end hotel in the cost management gap and shortcomings.Based on the research of the relevant theories of hotel enterprises and the present situation of high-end hotels,this paper puts forward the hotel cost management method combined with value chain analysis and activity-based costing.And discusses the construction of high-end hotel cost management system,specifically,the first high-end hotel industry to carry out internal and external value chain analysis,to find out the cost of the hotel chain value of the key link;second from the perspective of the cost of high-end hotel Cost of the fundamental factors,from the source of cost control.And then put forward targeted cost management recommendations.Such as:the profitability of poor costs into large non-core business outsourcing,expand customer channels to enhance market share,the use of activity-based cost to provide more accurate and true cost information.And ultimately achieve the cost advantage of enterprises to enhance the hotel market competitiveness.Then,make recommendations on the application cost management system.Finally,this paper summarizes the application of value chain analysis and activity-based costing combined with cost management methods to the role of high-end hotels and the areas to be improved.