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The Research On Cost Control Of SFY Eco-hotel Based On Value Chain

Posted on:2019-10-28Degree:MasterType:Thesis
Country:ChinaCandidate:X Q HuFull Text:PDF
GTID:2429330545964883Subject:Accounting
Abstract/Summary:PDF Full Text Request
Along with the domestic hotel industry market is becoming more and more mature,customer demand diversity,the rapid development of cultural industry and tourism industry,the market demand for hotel also increased significantly.China's hotel industry has experienced in number from the supply to the change of excess supply,makes hotel industry profit is low and in the face of great pressure of competition.The cost advantage is an important part of the hotel have a competitive edge,if the hotel want to have a competitive advantage,they have to strictly control the cost in the process of operation and make the cost control as an important part of the hotel operation and management.SFY ecological hotel facing the pressure of competition of the industry,and the consciousness is weak in cost control,the lack of effective cost control execution,so the hotel unable to effectively control the cost,and then affect the hotel's management benefit.The cost of the hotel is generated in all aspects of the hotel management.To control the cost of the hotel,the hotel should start from all aspects of the hotel management.This paper based on the theory of value chain and cost control theory,through analysis of SFY ecological hotel cost control present situation and discovered the problems of it,then has carried on the analysis of the causes to the problems.According to SFY ecological hotel value chain framework that come from the hotel's operate,analyses the internal value chain and the external value chain of the hotel,and combine the internal and external value chain of hotel.And analyzed the cost of every value chain,mainly including purchasing,inventory management,production and processing,and sales service value chain cost analysis.So build a value chain cost control system that suitable for the hotel,and proposed the guarantee of the value chain cost control system.This paper enrich the research of value chain theory and cost control theory,combining the value chain theory and cost control theory.Applied to the research of SFY ecological hotel issue in cost control,combining theory and practice are studied under the perspective of value chain cost control.In this paper,by building the cost control system that based on value chain for SFY ecological hotel.The system can broaden the scope of the hotel cost control,enable it to better control the cost of operation and management activities.At the same time make the hotel's cost control is normative,so that strengthen its competitive advantage in the hotel industry.
Keywords/Search Tags:Value chain, Hotel cost, Cost control
PDF Full Text Request
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