成本管理论文.doc

本科毕业论文 福禄园酒店成本管理存在的问题及解决对策 学 院：经济管理学院 专 业：财务管理专业 姓 名：王铗彬 学 号：060716446 指导教师：石 芳 职 称：副教授 论文提交日期：二Ο一Ο年六月 摘 要 随着我国经济的快速发展，酒店业已成为我国的朝阳产业，但酒店业市场竞争激烈，如何取得更大的经济效益，在激烈的竞争中脱颖而出，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。本文从福禄园酒店的管理现状入手，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，运用成本控制的有关理论和方法，指出了酒店餐饮成本控制中现存的一些不足。针对酒店在成本控制各个环节中模式单一、成本及费用项目范围广、管理人员知识水平有限等问题，并结合酒店的实际情况，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。 关键词：成本管理；成本控制;标准成本 Abstract With the rapid development of our economy, the hotel has become the sunrise industry in China, but the hotel market competition is intense, how to achieve greater economic benefits, in the fierce competition, the enterprise in the narrow space of market of growing up competitive advantage, seek larger development space. Operating costs and expenses control is often decided the main factors of enterprise profit size, effectively control operating costs and expenses is the inevitable requirement of business success. From the garden hotel Ferro status of the management of the hotel, food beverage, through the main department operation cost control, the comprehensive analysis of the cost control of relevant theories and methods, and pointed out the hotel catering cost control of the shortcomings of existing. In hotel in every link cost control in single mode, costs and expenses project scope, knowledge management, and with limited from the actual situation of the hotel, the implementation of standard cost control system of the countermeasures of hotel catering cost control and put forward some opinions. Keywords: cost management, Cost control, Standard cost 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc263957579 1引言 PAGEREF _Toc263957579 \h 1 HYPERLINK \l _Toc263957580 1.1成本管理的目的与作用 PAGEREF _Toc263957580 \h 1 HYPERLINK \l _Toc263957581 1.2成本管理过程 PAGEREF _Toc263957581 \h 1 HYPERLINK \l _Toc263957582 2福禄园酒店概况及成本控制特点 PAGEREF _Toc263957582 \h 2 HYPERLINK \l _Toc263957583 2.1 酒店概况 PAGEREF _Toc