Research On Cost Management Of HC Business Club Based On The Value Chain Analysis

Nowadays,with the living standards and consumption levels of the people constantly improving,the hotel service industry in China is booming.At the same time,the competition in Chinese hotel service industry has become increasingly fierce.In this case,the cost leadership is an important way to gain a competitive advantage.At present,most hotel service industries adopt the traditional cost management method,which is relatively backward and difficult to explain the process of value appreciation.The value chain can solve this problem well.Therefore,it is of great theoretical value and practical significance to analyze the value creation process of business clubs from the perspective of value chain and to study how to reduce the cost generated by each value production process.This paper takes HC business club as the research object,guided by the standard cost management theory and the value chain cost management theory,literature research method and case analysis method,based on value chain perspective,research on the cost management of HC business clubs,trying to find out the problems of cost management and propose solutions,and provide reference for hotel service companies that use traditional cost management methods to reduce costs.The study found that the problems in the cost management of HC business clubs are: The raw material procurement mechanism is imperfect,the warehousing management efficiency is low,the catering cost is lacking in standard control,the room cost control is not refined enough,labor cost management and energy cost management are weak.Further research found that the main reasons for the loss of control of the cost management of the clubhouse are: The awareness of all staff cost management is weak,the internal cost management system is not perfect,the level of informationization is restricted,and the constraints and incentive mechanisms of cost management are lacking.In view of these problems and reasons,this paper takes the value chain of HC business club as the clue,starting from the procurement,service and sales links,and combining the internal and external value chains to propose specific measures to improve cost management.In the procurement process,establish a club procurement plan based on information,improve procurement standards,and link the procurement value chain with suppliers and inventory links;Service links,establish a standard system for catering standards,improve the level of room cost refinement,improve manual quality standards,and formulate clear energy consumption plans and energy reward and punishment systems;In the sales process,establish strategic alliances with related companies,establish a sales network management system,and strengthen customer relationship maintenance and management.