摘要
饭店营业成本是饭店为生产产品、提供劳务而发生的各种耗费。饭店营业成本控制集约化是饭店增加盈利的基础,降低营业成本但提高服务质量是饭店增加盈利的重要途径,饭店营业成本控制集约化可增强饭店竞争优势。基于云南"瑞"饭店联合体为例的研究,证明在饭店营业成本控制最高程度集约化基础上,为顾客提供最佳极致化服务,可使饭店盈利最大化。
The operating cost of hotel is the expenditure of hotel product and labour.The intensive control of the operating cost of hotel is the base of profit growth.Reducing operation cost and improving service quality are important means to increase the hotel profit.Intensive control of the operation cost will also enhance the competitive power of the hotel.The present case study of Rui Hotel Consortia in Yunnan proved that hotel may maximize their profit by intensive control of the operation cost to the highest possible degree while offering optimal service for their guests.
出处
《玉溪师范学院学报》
2007年第10期13-17,共5页
Journal of Yuxi Normal University
关键词
饭店
营业成本
集约控制
hotel
operation cost
intensive control
