由XX酒店谈成本核算设计.doc

摘要:随着改革开放的深入发展，酒店业在八十年代和九十年代初经历了迅猛发展的阶段后，目前正面临着竞争不断激烈的市场压力，尤其是在东南亚经济危机、入世的冲击后，使得我国酒店原有的经营方式中的弊端一下子暴露无疑。酒店的萧条促使中国酒店重新研究自身的经营方法。为了使酒店走出僵局，酒店管理部门不得不开始重新思索酒店管理的思路、办法，探索中国酒店管理的改革之路。因此，酒店业要走出困境，必须解决的问题在于：如何在酒店业走向缓慢发展的今天，运用最合适的成本系统降低成本与费用，使企业在日益狭小的市场空间中树立竞争优势，寻求更大的发展空间。经营成本及费用控制的好坏往往是决定企业利润大小的主要因素，有效地控制经营成本及费用是企业经营成功的必然要求。酒店成本及费用项目范围广、涉及的部门多、具有许多不可预知的控制因素，因而控制经营成本尤为重要。

本文通过对餐饮部这个酒店的主要部门运营中成本控制的全面分析，通过对成本控制理论与方法的研究，指出了酒店餐饮成本控制上现存的一些不足。针对酒店在成本控制的各个环节中的问题，从实施标准成本控制制度这一对策入手对酒店餐饮成本控制提出一些自己的看法，并以江门银晶酒店为例，讨论了标准成本控制制度在酒店餐饮成本控制各环节的具体应用。

关键词：酒店业，标准成本设计，银晶酒店

Abstract:With the further development of reform and opening-up, hotel industry sprung up from 1970s to 1980s, while it’s facing more and more fierce competition in market at the present time. Undergoing the economic crisis in Southeast Asia and accession to the WTO, drawbacks of its outdated operating procedure exposed. The depression and deadlock of hotels spur them to restudy new business pattern and explore the reform of hotels management. The problems to be solved are that how to reduce cost via the optimum cost system and strengthen their competitive edges in the market space which is more and more narrow. The major factor of corporate profit is the controlling of operating cost. Controlling of operating cost effectively leads the business operation to a success. The wide scope of project, excessive involved sections, lots of unpredictable factors make the controlling of operating cost more important.

　　　This thesis is trying to point out some existing defects in cost controlling of catering section by means of multianalysis of this main section of a hotel and theory study of cost controlling. Implementing standard cost control system as a countermeasure, the author put forward some opinions of his own on every segment of cost controlling of catering section and discuss about the specific application of it by taking Celeste Palace Hotel in Jiangmen as an example. 

Key words：Hotel Industry，Standard cost method design，Celeste Palace Hotel