从战略成本管理视角分析SD酒店的成本控制问题

Analysis of the SD Hotel Cost Control from the Strategic Cost Management Perspective

酒店经营的最终目标是实现利润最大化,要实现此目标,成本管理是关键。在理解酒店战略成本控制理论的基础上,以S D花园酒店为案例,剖析其企业战略成本控制存在的主要问题,并从现代战略成本控制的视角,提出了改进酒店成本控制的方法与措施。

Hotel management ultimate goal is to realize the profit maximization, how to make the hotel maximize profits, cost management is the key. Based on understanding the hotel cost control theory, having SD to the garden hotel as a case, the paper analyzes the main problems of cost control, also put forward to improve the hotel cost control methods and measures from cost control as well as training of talents.