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Research On The Cost Control And Improvement Of C Hotel

Posted on:2018-08-20Degree:MasterType:Thesis
Country:ChinaCandidate:X Y YangFull Text:PDF
GTID:2359330542969856Subject:Accounting
Abstract/Summary:PDF Full Text Request
Since 2000,the hotel industry of our country has been booming more than ten years,and the number of star hotels has increased.But as the "eight regulations of country" was introduced in 2012,the central tightened the consumption of funds on three governmental activities.And with the growth of macro-economy has been slowing,many enterprises have compressed the business expenses.Both reduces the corresponding demand for star hotel,making the performance of hotel industry in general decline,especially the first class hotel.As the hotel industry has entered the era of meager profit,the research on the cost control and improvement is crucial.Based on the theory of cybernetics,value chain theory and fine management theory,this paper uses the fine management thought as the guiding ideology,and divides the hotel activities into four basic activities and three auxiliary activities based on the analysis of value chain:marketing and sales,inbound logistics,hotel services,after-sale service,firm infrastructure,procurement,and human resource management.Then analyzed the various aspects of the value chain in the specific cost control issues:the low level of marketing information,the imperfect cost control system of inbound logistics activities and hotel service,the lack of after-sale feedback mechanism,the relative procurement systems being incomplete and the human resource management system being unsound.Then,this paper puts forward the corresponding cost control proposals under the guidance of the fine management thought.Such as the integration of hotel marketing network,standardizing the logistics activities cost control system,strengthening the hotel internal service cost control,the establishment of aftermarket information mechanisms,perfecting the procurement cost control and improving human resource management systems.Last,this paper puts forward a series safeguards,including strengthening cost control consciousness among hotel staff,bringing in advanced technology and improving evaluation and motivation mechanisms,ensuring the improvement of cost control of the C hotel been implement.This paper applies the fine management thought to the improvement of the cost control of C hotel,which provides the thinking for the cost control of the C hotel,and has reference for the improvement of the cost control of the same type of enterprise.
Keywords/Search Tags:Hotel, Cost Control, Value Chain, Fine Management
PDF Full Text Request
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