从内控要素视角谈现代酒店成本管理策略

Discussion on Modern Hotel Cost Management Strategy from the Perspective of Internal Control Factor

目前,我国大多本土酒店在成本管理上仍较为传统,主要从降低消耗、节约费用方面考虑,对成本管理环境、潜在成本或无形成本不够重视,在控制活动和内部监督的实施方面也存在不足,导致成本管理目标难以实现。为完善现代酒店的成本管理,应从内控要素视角出发,完善内部控制环境,建立风险防范体系,完善酒店控制活动以及运用信息技术提升酒店竞争水平。

In order to improve the cost management of modern hotels, it is necessary to perfect internal control environment, establish risk prevention system, improve hotel control activities and promote hotels＇ competitiveness by utilizing information technology from the perspective of internal control factors.