现代酒店业成本管理浅析

Analysis on Cost Management of Modern Hotel

近年来,我国旅游业发展迅猛。旅游业作为经济发展的重要支柱之一,极大地促进了酒店业的发展。然而旅游发展给酒店业带来发展机遇的同时,也带来了诸多的挑战。在市场竞争日趋激烈的今天,酒店业已然处于"微利"行业。成本管理,作为经营发展战略和核心竞争力的重要组成部分之一,已不单单是控制成本的产生了。在消费市场逐渐细分、营业额增长趋缓的新形势下,应进行更好更有效的成本管理,以达到提升酒店经营管理水平、增加利润的目的。

In recent years, China’s tourism industry devel-ops rapidly. The tourism industry as one of the important pillar of economic development, greatly promote the devel-opment of hotel industry. However, tourism development brings hotels not only business opportunities but also many challenges. Nowadays, the competition is more and more se-riously, the hotel industry has been a“small profit” industry. As a part of business development strategy and core com-petitiveness,cost management not only means the decrease of production cost. Under the new situation of the consumer market subdivision and gradually slowdown turnover growth, better and more effective cost management is necessary to improve the hotel operation and management level and in-crease hotel profit.