摘要
随着社会的不断变化和发展,新时期对企业的发展提出了更高的要求,成本高伴随收益高的发展模式已经难以适应企业发展要求,降本增效是企业发展的大势所趋。文章阐述了降本增效的概念及国有酒店降本增效对立足竞争市场和增创经济效益的意义,详细分析了国有酒店降本增效存在的问题,并提出了相应的对策,以供参考。
With the continuous change and development of society,higher requirements are put forward for the development of enterprises in the new era.The development model with high cost and high income has been difficult to meet the requirements of enterprise development.Reducing cost and increasing efficiency is the general trend of enterprise development.This paper expounds the concept of reducing cost and increasing efficiency and the significance of reducing cost and increasing efficiency of state-owned hotels based on competitive market and increasing economic benefits,analyzes in detail the existing problems of reducing cost and increasing efficiency of state-owned hotels,and puts forward corresponding countermeasures for reference.
作者
朱丽君
李书旺
ZHU Li-jun;LI Shu-wang(Guangxi Tourism Development Group Co.,Ltd;Guangxi Zhuang Autonomous Region State-owned Qipo Forest Farm)
出处
《当代会计》
2022年第21期122-124,共3页
Contemporary Accounting
关键词
国有酒店
降本增效
成本管控
state-owned hotels
reducing cost and increasing efficiency
cost control