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Research On Cost Control Of S Hotel

Posted on:2020-11-18Degree:MasterType:Thesis
Country:ChinaCandidate:J WangFull Text:PDF
GTID:2439330578453512Subject:MPAcc
Abstract/Summary:PDF Full Text Request
According to statistics,in the quarter 1th of 2018,a total of 10,782 star-rated hotels have been built in China,and the hotel industry has gradually become a major pillar of China’s tertiary industry,playing an requisite role in economic development.However,with the overseas hotel giants successively encroach on the domestic market and the implementation of a series of anti-corruption policies,the whole hotel industry,especially the high-star hotels,has suffered a cold wave.In the face of strong overseas competitors and severe domestic policy forms of the double blow,the domestic hotel industry enterprises want to obtain competitive advantage,relying only on expanding the hotel business scale and simple marketing means is far from enough,cost control in the hotel industry occupies an indelible position in the business activities.Through cost control to enable enterprises to obtain competitive advantage,is the key to expand the development space of domestic hotels.S hotel is a quasi-five-star hotel controlled by a state-owned enterprise in shuozhou city,Shanxi Province.This paper adopts the methods of literature research,case analysis and qualitative and quantitative research.Analyze the cost control from the aspects of the daily operation of S hotel,including procurement,storage,processing,energy consumption,labor cost and control of low-value consumables.By studying the practical problems of cost control faced by S hotel in daily operation,the method of optimizing cost process is explored to make the cost expenditure of the hotel more reasonable.At the same time,due to the wide variety of services provided by S hotel,the cost control problem to be solved is universal in the industry.Taking it as a case study has a certain broad representativeness,which has certain theoretical reference value for other hotel industry enterprises to improve the level of cost control and operating efficiency.
Keywords/Search Tags:hotel cost control, time-driven activity-based costing, standard dishes cost card
PDF Full Text Request
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